REVENUE MEMORANDUM CIRCULAR NO. 23-2024 issued on February 12, 2024
announces the availability of BIR Form No. 1701A [Annual Income Tax Return for
Individuals Earning PURELY from Business/Profession (Those under the graduated
Income Tax rates with Optional Standard Deduction (OSD) as mode of deduction OR
those who opted to avail of the 8% flat Income Tax rate)] in the Electronic Filing and
Payment System (eFPS). The return shall be filed on or before April 15 of each year covering
income for the preceding taxable year.
          Mandated eFPS users/filers who are required to file the said return are advised to
check if it is already included in the list of tax returns in their eFPS. In case the return is not
yet included, they shall to coordinate with the Revenue District Office (RDO) where they are
registered and comply with the requirements of the RDO for the uploading of the return in the
eFPS.
          The return shall be filed and the tax due thereon, if any, shall be paid using the eFPS
facility effective immediately.