REVENUE MEMORANDUM CIRCULAR NO. 18-2024 issued on January 31, 2024
announces the availability of the following BIR Forms in the Electronic Filing and Payment
System (eFPS):
| BIR Form No. | Description | Deadline of Filing/Payment |
|---|---|---|
|
1700 |
Annual Income Tax Return for
Individuals Earning Purely
Compensation Income (Including
Non-Business/Non-Profession
Related Income) |
On or before April 15 of each year
covering income for the preceding
taxable year. |
|
2000 |
Monthly Documentary Stamp Tax
Declaration/Return |
Within five (5) days after the close of
the month when the taxable document
was made, signed, issued, accepted or
transferred or when reloading a
metering machine becomes necessary
or upon remittance by revenue
collection agents of collection from the
sale of loose stamps. |
All taxpayers who are mandated to use the eFPS shall file the abovementioned returns
and pay the corresponding taxes due, if any, using the eFPS facility, effective immediately.