REVENUE MEMORANDUM CIRCULAR NO. 19-2019 issued on January 30, 2019 prescribes the following revised BIR Forms (Version January 2018) which are available in the BIR Forms-Income Tax Return section of the BIR website (www.bir.gov.ph):
BIR Form No. Form Name
1700 Annual Income Tax Return – Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Income)
1702-EX Annual Income Tax Return – Corporation, Partnership and Other Non-Individual Taxpayer EXEMPT under the Tax Code, as amended [Section 30 and those exempted in Sec. 27 (C), and Other Special Laws, with NO Other Taxable Income.]
1702-RT Annual Income Tax Return – Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate
1707 Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange
The said forms are not yet available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms). Thus, eFPS/eBIRForms filers shall use the existing old version available in eFPS and in the Offline eBIRForms Package in filing the said returns except for BIR Form No. 1700 in which the manual return shall be used in the filing and payment of the Income Tax due thereon.
Manual filers shall download and print the PDF version of the form, and completely fill out the applicable fields. Payment of the tax due thereon for manual and eBIRForms filers, if any, shall be made thru:
a. Manual Payment
Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Revenue District Office (RDO) where the taxpayer is registered
In places where there are no AABs, the return shall be filed and the tax due shall be paid with the concerned Revenue Collection Officer (RCO) under the jurisdiction of the RDO using Mobile Revenue Collection Officers System facility.
b. Online Payment
Thru GCash Mobile Payment
Landbank of the Philippines (LBP) Linkbiz Portal, for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/Debit Card
DBP Tax Online, for holders of VISA/Master Credit Card and/or Bancnet ATM/Debit Card