REVENUE MEMORANDUM CIRCULAR NO. 20-2014 issued on April 4, 2014 prescribes the guidelines in the filing, receiving and processing of Taxable Year 2013 Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) under Revenue Regulations No. 2-2014, which are due for filing on or before April 15, 2014.

         All Non-eFPS taxpayers are encouraged to use the offline eBIRForms package which can be accessed and downloaded from the BIR website (www.bir.gov.ph) through the “eBIRForms” link. Taxpayers using the said package can directly encode data, validate the entries (as it can do automatic computations), edit, save, delete, view, print and submit their tax returns.

      Taxpayers who are mandated to use the Electronic Filing and Payment System (eFPS), particularly the Large Taxpayers under the jurisdiction of the Large Taxpayers Service and other eFPS users (e.g. Top 20,000 Corporations, Top 5,000 Individuals, Government bidders, etc.) shall use the eFPS facility for the filing and payment of Income Tax Returns (ITRs).

        The procedures in the submission of said forms by non-eFPS taxpayers and eFPS taxpayers are specified in the Circular.

      The accompanying schedules and attachments (i.e. Financial Statements, Statement of Management Responsibility, BIR Form 2307, etc.) to the said forms may still be filed with the concerned Large Taxpayers Office/Revenue District Office where they are registered within fifteen (15) days after the electronic filing of the return. Together with the said attachments, the taxpayers shall also submit the duly accomplished signed hard copy of the ITR with Filing Reference Number.