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📣𝐀𝐭𝐭𝐞𝐧𝐭𝐢𝐨𝐧: 𝐁𝐈𝐑 𝐔𝐏𝐃𝐀𝐓𝐄

Revenue Memorandum Circular (RMC) No. 36-2026 announces the release of the Offline Electronic BIR Forms (eBIRForms) Package Version 7.9.6.0.

Taxpayers are advised to download and use the latest version to ensure accurate filing and compliance with updated forms.

Here is the summary of key updates and enhancements of the Offline Electronic BIR Forms (eBIRForms) Package Version 7.9.6.0:

1. Inclusion of the new BIR form No. 17101-MS
2. Addition of new Alphanumeric Tax Codes (ATCs)
3. Increase in TIN branch codes length
4. Updated tax rates
5. Bug fixes

Stay informed and ensure timely compliance.
𝘕𝘦𝘦𝘥 𝘢𝘴𝘴𝘪𝘴𝘵𝘢𝘯𝘤𝘦? 𝘋𝘰𝘯'𝘵 𝘩𝘦𝘴𝘪𝘵𝘢𝘵𝘦 𝘵𝘰 𝘤𝘰𝘯𝘵𝘢𝘤𝘵 𝘶𝘴.

📌Start the month right with TaxForce.

𝘕𝘦𝘦𝘥 𝘢𝘴𝘴𝘪𝘴𝘵𝘢𝘯𝘤𝘦? 𝘋𝘰𝘯'𝘵 𝘩𝘦𝘴𝘪𝘵𝘢𝘵𝘦 𝘵𝘰 𝘤𝘰𝘯𝘵𝘢𝘤𝘵 𝘶𝘴.

📌𝗧𝗔𝗫𝗙𝗢𝗥𝗖𝗘 𝗪𝗘𝗗𝗡𝗘𝗦𝗗𝗔𝗬!

𝐁𝐢𝐠 𝐫𝐞𝐬𝐮𝐥𝐭𝐬 𝐜𝐨𝐦𝐞 𝐟𝐫𝐨𝐦 𝐝𝐚𝐢𝐥𝐲 𝐞𝐟𝐟𝐨𝐫𝐭, 𝐩𝐚𝐭𝐢𝐞𝐧𝐜𝐞, 𝐚𝐧𝐝 𝐩𝐞𝐫𝐬𝐢𝐬𝐭𝐞𝐧𝐜𝐞.

📌𝗧𝗔𝗫𝗙𝗢𝗥𝗖𝗘 𝗪𝗘𝗗𝗡𝗘𝗦𝗗𝗔𝗬!

𝑂𝑢𝑟 𝑒𝑣𝑒𝑟𝑦 𝑎𝑐𝑡𝑖𝑜𝑛 𝑖𝑠 𝑎 𝑟𝑒𝑓𝑙𝑒𝑐𝑡𝑖𝑜𝑛 𝑜𝑓 𝑤ℎ𝑎𝑡 𝑤𝑒 𝑐𝑎𝑟𝑟𝑦 𝑖𝑛 𝑜𝑢𝑟 ℎ𝑒𝑎𝑟𝑡𝑠.

📌Another month to stay compliant.

𝘕𝘦𝘦𝘥 𝘢𝘴𝘴𝘪𝘴𝘵𝘢𝘯𝘤𝘦? 𝘋𝘰𝘯'𝘵 𝘩𝘦𝘴𝘪𝘵𝘢𝘵𝘦 𝘵𝘰 𝘤𝘰𝘯𝘵𝘢𝘤𝘵 𝘶𝘴.

📌𝗧𝗔𝗫𝗙𝗢𝗥𝗖𝗘 𝗪𝗘𝗗𝗡𝗘𝗦𝗗𝗔𝗬!

𝐃𝐨𝐧'𝐭 𝐥𝐞𝐭 𝐟𝐞𝐚𝐫 𝐛𝐞 𝐭𝐡𝐞 𝐨𝐧𝐞 𝐢𝐧 𝐜𝐡𝐚𝐫𝐠𝐞.

Fear doesn’t disappear before you act, 𝑦𝑜𝑢 𝑚𝑜𝑣𝑒 𝑤𝑖𝑡ℎ 𝑖𝑡. The more you step into your power, the less control fear has over your decisions. 𝐹𝑒𝑒𝑙 𝑖𝑡, 𝑓𝑎𝑐𝑒 𝑖𝑡, 𝑏𝑢𝑡 𝑛𝑒𝑣𝑒𝑟 𝑙𝑒𝑡 𝑖𝑡 𝑑𝑒𝑐𝑖𝑑𝑒 𝑦𝑜𝑢𝑟 𝑝𝑎𝑡ℎ.

𝗛𝗲𝗿𝗲’𝘀 𝗮 𝗾𝘂𝗶𝗰𝗸 𝘁𝗮𝘅 𝘁𝗿𝗶𝘃𝗶𝗮 𝘁𝗼 𝗸𝗲𝗲𝗽 𝘆𝗼𝘂 𝗶𝗻𝗳𝗼𝗿𝗺𝗲𝗱.

📌𝗪𝗵𝗼 𝗮𝗿𝗲 𝗿𝗲𝗾𝘂𝗶𝗿𝗲𝗱 𝘁𝗼 𝗳𝗶𝗹𝗲 𝗩𝗮𝗹𝘂𝗲-𝗔𝗱𝗱𝗲𝗱 𝗧𝗮𝘅?

1. Any person or entity who, in the course of his trade or business, sells, barters, exchanges, leases goods or properties and renders services subject to VAT, if the aggregate amount of actual gross sales or receipts exceed Three Million Pesos (Php3,000,000.00)
2. A person required to register as VAT taxpayer but failed to register
3. Any person, whether or not made in the course of his trade or business, who imports goods.

📌𝗠𝗼𝘀𝘁 𝘁𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻𝘀 𝗮𝗿𝗲 𝘁𝗮𝘅𝗲𝗱 𝗮𝘁 𝟭𝟮% 𝗩𝗔𝗧, 𝗲𝘅𝗰𝗲𝗽𝘁 𝗲𝘅𝗽𝗼𝗿𝘁𝘀 𝗮𝗻𝗱 𝘇𝗲𝗿𝗼-𝗿𝗮𝘁𝗲𝗱 𝘀𝗮𝗹𝗲𝘀, 𝘄𝗵𝗶𝗰𝗵 𝗮𝗿𝗲 𝟬%.

𝗢𝗻 𝘀𝗮𝗹𝗲 𝗼𝗳 𝗴𝗼𝗼𝗱𝘀 𝗮𝗻𝗱 𝗽𝗿𝗼𝗽𝗲𝗿𝘁𝗶𝗲𝘀 - 12% of the gross selling price or gross value in money of the goods or properties sold, bartered or exchanged

𝗢𝗻 𝘀𝗮𝗹𝗲 𝗼𝗳 𝘀𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝗻𝗱 𝘂𝘀𝗲 𝗼𝗿 𝗹𝗲𝗮𝘀𝗲 𝗼𝗳 𝗽𝗿𝗼𝗽𝗲𝗿𝘁𝗶𝗲𝘀 - 12% of gross receipts derived from the sale or exchange of services, including the use or lease of properties

𝗢𝗻 𝗶𝗺𝗽𝗼𝗿𝘁𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗴𝗼𝗼𝗱𝘀 - 12% based on the total value used by the Bureau of Customs in determining tariff and customs duties, plus customs duties, excise taxes, if any, and other charges, such as tax to be paid by the importer prior to the release of such goods from customs custody; provided, that where the customs duties are determined on the basis of quantity or volume of the goods, the VAT shall be based on the landed cost plus excise taxes, if any.

𝗢𝗻 𝗲𝘅𝗽𝗼𝗿𝘁 𝘀𝗮𝗹𝗲𝘀 𝗮𝗻𝗱 𝗼𝘁𝗵𝗲𝗿 𝘇𝗲𝗿𝗼-𝗿𝗮𝘁𝗲𝗱 𝘀𝗮𝗹𝗲𝘀 - 0%

𝘞𝘢𝘯𝘵 𝘵𝘰 𝘭𝘦𝘢𝘳𝘯 𝘮𝘰𝘳𝘦? 𝘍𝘰𝘭𝘭𝘰𝘸 𝘶𝘴 𝘰𝘯 𝘍𝘢𝘤𝘦𝘣𝘰𝘰𝘬 𝘢𝘯𝘥 𝘐𝘯𝘴𝘵𝘢𝘨𝘳𝘢𝘮 𝘵𝘰 𝘴𝘵𝘢𝘺 𝘶𝘱𝘥𝘢𝘵𝘦𝘥 𝘰𝘯 𝘰𝘶𝘳 𝘭𝘢𝘵𝘦𝘴𝘵 𝘵𝘢𝘹 𝘪𝘯𝘴𝘪𝘨𝘩𝘵𝘴.

📌𝗧𝗔𝗫𝗙𝗢𝗥𝗖𝗘 𝗪𝗘𝗗𝗡𝗘𝗦𝗗𝗔𝗬!

𝑆ℎ𝑜𝑤 𝑢𝑝 𝑝𝑟𝑒𝑝𝑎𝑟𝑒𝑑 𝑎𝑛𝑑 𝑔𝑖𝑣𝑒 𝑦𝑜𝑢𝑟 𝑏𝑒𝑠𝑡 𝑖𝑛 𝑒𝑣𝑒𝑟𝑦𝑡ℎ𝑖𝑛𝑔 𝑦𝑜𝑢 𝑑𝑜.

📣The 𝗕𝘂𝗿𝗲𝗮𝘂 𝗼𝗳 𝗜𝗻𝘁𝗲𝗿𝗻𝗮𝗹 𝗥𝗲𝘃𝗲𝗻𝘂𝗲 (𝗕𝗜𝗥) issued 𝗥𝗠𝗖 𝗡𝗼. 𝟬𝟮𝟬-𝟮𝟬𝟮𝟲, providing updated guidelines for the filing and payment of the 2025 Annual Income Tax Returns (AITR) for Micro and Small Taxpayers.

𝗗𝗲𝗮𝗱𝗹𝗶𝗻𝗲: 𝗔𝗽𝗿𝗶𝗹 𝟭𝟱, 𝟮𝟬𝟮𝟲

The 𝗥𝗠𝗖 𝗡𝗼. 𝟬𝟮𝟬-𝟮𝟬𝟮𝟲 also highlights that Micro and Small taxpayers are not required to 𝗿𝗲-𝗳𝗶𝗹𝗲 BIR Form No. 1701-MS manually if they have already filed their AITR electronically using BIR Forms No. 1701 or 1701A, and paid the corresponding tax due, if any. The BIR Form No. 1701-MS is an alternative option made available for simplified filing of AITR.

Still, the 1701-MS is not yet available in the eFPS and eBIRForms and may be filed manually.

If 𝘸𝘪𝘵𝘩 Tax Payable- to any Authorized Agent Bank; or
If 𝘸𝘪𝘵𝘩𝘰𝘶𝘵 Tax Payable - to any Revenue District Office

The circular is said to aims promote a more efficient and convenient tax filing process through the use of BIR electronic platforms.

Stay informed and ensure timely compliance.
𝘕𝘦𝘦𝘥 𝘢𝘴𝘴𝘪𝘴𝘵𝘢𝘯𝘤𝘦? 𝘋𝘰𝘯'𝘵 𝘩𝘦𝘴𝘪𝘵𝘢𝘵𝘦 𝘵𝘰 𝘤𝘰𝘯𝘵𝘢𝘤𝘵 𝘶𝘴.

Read and/or download the full text athttps://bir-cdn.bir.gov.ph/BIR/pdf/RMC%2020-2026.pdf

𝗛𝗲𝗿𝗲’𝘀 𝗮 𝗾𝘂𝗶𝗰𝗸 𝘁𝗮𝘅 𝘁𝗿𝗶𝘃𝗶𝗮 𝘁𝗼 𝗸𝗲𝗲𝗽 𝘆𝗼𝘂 𝗶𝗻𝗳𝗼𝗿𝗺𝗲𝗱.

𝘞𝘢𝘯𝘵 𝘵𝘰 𝘭𝘦𝘢𝘳𝘯 𝘮𝘰𝘳𝘦? 𝘍𝘰𝘭𝘭𝘰𝘸 𝘶𝘴 𝘰𝘯 𝘍𝘢𝘤𝘦𝘣𝘰𝘰𝘬 𝘢𝘯𝘥 𝘐𝘯𝘴𝘵𝘢𝘨𝘳𝘢𝘮 𝘵𝘰 𝘴𝘵𝘢𝘺 𝘶𝘱𝘥𝘢𝘵𝘦𝘥 𝘰𝘯 𝘰𝘶𝘳 𝘭𝘢𝘵𝘦𝘴𝘵 𝘵𝘢𝘹 𝘪𝘯𝘴𝘪𝘨𝘩𝘵𝘴.

📌𝗧𝗔𝗫𝗙𝗢𝗥𝗖𝗘 𝗪𝗘𝗗𝗡𝗘𝗦𝗗𝗔𝗬!

𝐵𝑒 𝑐𝑎𝑝𝑎𝑏𝑙𝑒 𝑤ℎ𝑖𝑙𝑒 𝑠𝑡𝑎𝑦𝑖𝑛𝑔 𝑔𝑟𝑜𝑢𝑛𝑑𝑒𝑑.