Summary
RMC No. 37-2026 amends provisions of RMC No. 20-2026 to add electronic filing of BIR Form No. 1701-MS through the BIR Offline eBIRForms Package 7.9.6.
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Key points
- BIR Form No. 1701-MS filing. The form may be filed manually or electronically via the Offline eBIRForms Package 7.9.6. Manual filing with tax payable is paid to any AAB, and manual filing without tax payable goes to any RDO.
- BIR Form No. 1701-MS payment. For electronic filing, payment may be made manually over the counter at any AAB or online. eBIRForms users pay online through the ePayment Gateways specified in Section III (2) of the Circular.
- BIR Form Nos. 1701A and 1701. These forms are filed electronically via the Offline eBIRForms Package v7.9.5 or eFPS. eBIRForms users pay online through the ePayment Gateways in Section III (2) of the Circular, and eFPS users pay through the eFPS-AAB where they are enrolled.
Who is affected
- Taxpayers filing BIR Form Nos. 1701-MS, 1701, and 1701A
Deadlines and effectivity
- Issued: April 28, 2026
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.