Summary
RMC No. 36-2026 announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.0 and lists its enhancements.
Key points
- BIR Form No. 1701-MS. The package includes BIR Form No. 1701-MS August 2024, the Annual Income Tax Return for Individuals Classified as MICRO or SMALL Taxpayers, filed on or before April 15 each year. Under RMC No. 30-2026, the 2025 AITR deadline is extended to May 15, 2026, and taxpayers are advised to install the latest version with improved e-filing security.
- New ATCs in BIR Form No. 1601-EQ. Income payments by top withholding agents at the rate of ½% to manufacturers and direct importers of motor vehicles (CBUs or SKD units), parts and accessories use ATC WI840 (individual) and WC840 (corporate). Payments for medicine and pharmaceutical products use WI850 and WC850, and for solid or liquid fuels and related products use WI860 and WC860.
- Branch code length. The TIN Branch Code field in all tax returns increases from three (3) digits to five (5) digits.
- BIR Form No. 1602Qv2018. Schedule 1 for Foreign Currency Deposit shows updated tax rates, from 15% to 20%, based on the return period being filed.
- Bug fixes. Fixes cover BIR Forms 0619E, 1601FQ, 1604F, 1702Qv2018C, 1702EXv2018, 1702MXv2018C, 1707v2021, 2000-OT, and 2551Qv2018.
Who is affected
- Taxpayers using the Offline eBIRForms Package
- Top withholding agents filing BIR Form No. 1601-EQ
Deadlines and effectivity
- 2025 AITR deadline: May 15, 2026 (per RMC No. 30-2026)
- BIR Form No. 1701-MS: on or before April 15 each year
- 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.