RMC No. 37-2026: BIR Form 1701-MS Can Now Be E-Filed Through Offline eBIRForms
Yes — BIR Form 1701-MS can now be filed electronically. Revenue Memorandum Circular (RMC) No. 37-2026, issued April 28, 2026, amends RMC No. 20-2026 to add BIR Form 1701-MS to the returns that can be e-filed through the Offline eBIRForms Package version 7.9.6.0. A micro or small taxpayer who previously filed this return on paper can now fill it out, validate it, and submit it electronically in the same package used for other annual returns.
Organize Your Records Before You E-File 1701-MS FREE →What did RMC No. 37-2026 actually change? #
RMC No. 37-2026 amends RMC No. 20-2026 — the BIR’s calendar-year 2025 Annual Income Tax Return (AITR) filing guidelines — to name BIR Form 1701-MS as an electronically fileable return through the Offline eBIRForms Package version 7.9.6.0. Before this amendment, RMC No. 20-2026 covered electronic filing for BIR Forms 1700, 1701, and 1701A; BIR Form 1701-MS existed as a form but had no confirmed electronic filing route of its own, even after the Offline eBIRForms Package added it as a form option under the companion RMC No. 36-2026.
The RMC’s own subject line states its purpose directly:
“Amending Pertinent Provisions of Revenue Memorandum Circular No. 20-2026 to Include Electronic Filing of BIR Form No. 1701-MS Through the BIR Offline eBIRForms Package 7.9.6” — RMC No. 37-2026 subject line, as reproduced in BDB Law’s tax advisory summarizing the circular
RMC No. 37-2026 was issued the same day as RMC No. 36-2026, which announced Offline eBIRForms Package version 7.9.6.0 itself. The two circulars work together: RMC No. 36-2026 put BIR Form 1701-MS into the software, and RMC No. 37-2026 amended the filing rules to confirm that electronic submission through that software counts as valid filing under RMC No. 20-2026. For everything else that changed in version 7.9.6.0 — the wider TIN branch code field, new BIR Form 1601-EQ tax codes, and the updated FCDU rate — see eBIRForms v7.9.6.0: What’s New Under RMC No. 36-2026.
Who qualifies to use BIR Form 1701-MS? #
BIR Form 1701-MS is limited to individual taxpayers RR No. 8-2024 classifies as micro or small based on gross sales or receipts for the year — not to every self-employed filer. A micro taxpayer has gross sales or receipts below ₱3,000,000; a small taxpayer falls between ₱3,000,000 and below ₱20,000,000. Only business or professional income counts toward that threshold — compensation income, passive income, and income already subject to final tax are excluded.
| Classification | Gross sales / receipts (taxable year) | Can use BIR Form 1701-MS? |
|---|---|---|
| Micro | Below ₱3,000,000 | Yes |
| Small | ₱3,000,000 up to below ₱20,000,000 | Yes |
| Medium | ₱20,000,000 up to below ₱1,000,000,000 | No — must file 1701 or 1701A electronically |
| Large | ₱1,000,000,000 and above | No — must file 1701 or 1701A electronically |
Filing BIR Form 1701-MS is still a choice, not a mandate. Under RMC No. 20-2026, micro and small taxpayers may file 1701, 1701A, or 1701-MS regardless of what appears on their Certificate of Registration. For the full eligibility rules, thresholds, and how the form compares line-by-line to 1701A, see BIR Form 1701-MS: The Simplified Annual ITR for Micro and Small Taxpayers.
How do you e-file BIR Form 1701-MS under RMC No. 37-2026? #
E-filing BIR Form 1701-MS under RMC No. 37-2026 follows the same download-fill-validate-submit cycle as any other Offline eBIRForms return, using package version 7.9.6.0 or later. A taxpayer running an older installed version will not see 1701-MS in the form list and cannot rely on RMC No. 37-2026’s amendment until they update.
- Confirm your version. Open the installed Offline eBIRForms Package and check that it reports version 7.9.6.0. If it shows an older number, uninstall or set the old copy aside — do not install over it — and get the current installer.
- Download the current package from bir.gov.ph/ebirforms. Taxpayers without internet access can get the installer at a BIR e-Lounge.
- Select BIR Form 1701-MS (August 2024) from the form dropdown, which now lists it alongside 1701 and 1701A.
- Fill up the form with your TIN, RDO code, gross sales or receipts, and the other required fields for the taxable year.
- Validate using the package’s built-in validation button, which flags missing required fields before you can submit.
- Submit online through the package’s e-filing feature — this step requires internet access even though the rest of the form can be filled out offline — and pay any tax due through an accredited electronic payment channel.
- Keep the confirmation email, the Filing Reference Number and Tax Return Receipt Confirmation, as your proof of timely e-filing.
For the general install and submission walkthrough this sits on top of, see How to Download and File Using the BIR eBIRForms Offline Package.
Worked example: a micro taxpayer switches from paper to e-filing #
A freelance virtual assistant reported ₱1,850,000 in gross receipts for calendar year 2025, no compensation income, and no other registered business under the same TIN. In prior years she filed BIR Form 1701-MS on paper at her Revenue District Office (RDO) because the Offline eBIRForms Package did not include the form.
| Step | Before RMC No. 37-2026 | After RMC No. 37-2026 |
|---|---|---|
| Form available in eBIRForms? | No — 1701-MS not in the package | Yes — added by RMC No. 36-2026, package v7.9.6.0 |
| Confirmed as valid e-filing under RMC No. 20-2026? | No | Yes — confirmed by RMC No. 37-2026 |
| How she filed | Paper return, submitted in person at her RDO | Downloaded v7.9.6.0, filled up 1701-MS, validated, submitted online |
| Proof of filing | RDO-stamped copy | Filing Reference Number / Tax Return Receipt Confirmation email |
Her ₱1,850,000 in gross receipts keeps her under the ₱3,000,000 micro-taxpayer threshold, so she remains eligible for BIR Form 1701-MS. Under RMC No. 37-2026, submitting it through the updated Offline eBIRForms Package ahead of the April 15 deadline now counts as compliant electronic filing rather than requiring a trip to her RDO.
Frequently asked questions #
What does RMC No. 37-2026 do? #
RMC No. 37-2026, issued by the BIR on April 28, 2026, amends RMC No. 20-2026 to add BIR Form 1701-MS to the returns that can be filed electronically through the Offline eBIRForms Package version 7.9.6.0.
Do I need a new eBIRForms installer to e-file 1701-MS? #
Yes. Only Offline eBIRForms Package version 7.9.6.0 or later includes BIR Form 1701-MS in its form list. Download the current installer from bir.gov.ph/ebirforms if your installed copy predates late April 2026.
Is filing BIR Form 1701-MS electronically required now? #
No. RMC No. 20-2026, as amended by RMC No. 37-2026, gives micro and small taxpayers a choice among 1701-MS, 1701, and 1701A, and electronic filing of 1701-MS is now confirmed as valid — it is not a mandatory switch away from paper filing for taxpayers who were filing manually before.
Summary #
RMC No. 37-2026 closes the gap that RMC No. 36-2026 left open: adding BIR Form 1701-MS to the Offline eBIRForms Package was only half the change, and RMC No. 37-2026 is the amendment to RMC No. 20-2026 that confirms e-filing that form through version 7.9.6.0 satisfies the BIR’s filing rules. Micro and small taxpayers under RR No. 8-2024’s thresholds can now download the current package, fill up and validate 1701-MS, and submit it online instead of filing on paper. Confirm your eligibility against the gross-sales thresholds in BIR Form 1701-MS: The Simplified Annual ITR for Micro and Small Taxpayers, and follow the full install-to-submit walkthrough in How to Download and File Using the BIR eBIRForms Offline Package if you haven’t updated since before late April 2026.