REVENUE MEMORANDUM CIRCULAR NO. 26-2013 issued on March 19, 2013 disseminates the Primer on BIR Form No. 1701 (Annual Income Tax Return for Selfemployed Individuals, Estates and Trusts, including those with both business and compensation income) and BIR Form 1702 (Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer).

     The Primer will serve as a reference guide on how to properly accomplish the said BIR Forms.