REVENUE MEMORANDUM CIRCULAR NO. 13-2015 issued on March 31, 2015 further amends Revenue Memorandum Circular (RMC) No. 57-2011, as amended by RMC Nos. 21- 2013 and 9-2014, entitled “Revised Form Nos.1700, 1701 and 1702”.
     The amendment consists mainly in making the disclosure of Supplemental Information under BIR Form Nos. 1700 and 1701 optional on the part of the taxpayer for Income Tax filing covering and starting with calendar year 2014, due for filing on or before April 15, 2015.
      Individual Income Tax filers using BIR Form Nos. 1700 and 1701 are, however, advised that for Income Tax filing covering and starting with Calendar Year 2015, the disclosures required under the Supplemental Information portion of the said forms will be mandatory. Thus, the taxpayers are advised to demand from their payors, and properly document their BIR Form No. 2307 and other pieces of evidence for final taxes withheld. Likewise, said taxpayers should properly receipt and book their tax-exempt income.