REVENUE MEMORANDUM CIRCULAR NO. 24-2018 issued on April 13, 2018 prescribes the updated guidelines in the filing, receiving and processing of 2017 Income Tax Returns (ITRs), including its attachments, which is due on or before April 16, 2018 (since April 15, 2018 falls on a Sunday) or on or before the 15th day of the fourth month following the close of the taxpayer’s taxable year (taxpayers covered by fiscal year).
Taxpayers who are mandated to use eBIRForms/Electronic Filing and Payment System (eFPS), and those who opted to file manually shall file and pay strictly in accordance with the following guidelines:
| Manner of Filing | Where to File and Pay | Required Attachments | |
|---|---|---|---|
| Where to Submit | When to Submit | ||
| A. With Payment 1. Manual Filing Forms are available through: |
Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Revenue District Office (RDO) where the taxpayer is registered. | AAB | Upon filing |
| 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), through the MRCOS facility, under the jurisdiction of the RDO. | RDO | ||
| Note: All RDOs and AABs should accept BIR official printed forms or photocopied/electronic/computer-generated income tax returns, in lieu of the officially printed forms, provided that the said forms are originally filled out and signed by the taxpayer or his/her duly authorized representative. | |||
| 2. eFPS Facility |
|
Concerned Large Taxpayer Division (LTD)/RDO | Within fifteen (15) days from the deadline of filing, or electronic filing, whichever comes later. |
| 3. eBIRForms System |
Electronically file using eBIRForms Package and pay to any of the following:
|
AAB, RDO | Within fifteen (15) days from the deadline of filing, or date of electronic filing, whichever comes later. |
| B. No Payment Returns |
|
Concerned Large Taxpayer Division (LTD)/RDO | Within fifteen (15) days from the deadline of filing, or date of electronic filing, whichever comes later. |
| Electronically file using eBIRForms Package | RDO | Within fifteen (15) days from the deadline of filing, or date of electronic filing, whichever comes later. | |
In case of unavailability of both the eFPS and eBIRForms System, thru an advisory duly issued and posted in the BIR’s website, the following guidelines shall be strictly observed by the mandated users of these systems:
| Type of Taxpayers | Where to File and Pay | Required Attachments | |
|---|---|---|---|
| Where to Submit | When to Submit | ||
| A. With Payment Returns Non-Large Taxpayers Service (LTS) registered taxpayers authorized to use the facilities of eFPS and eBIRForms |
|
AAB | Within fifteen (15) days from the deadline of filing or date of electronic filing of the return |
|
RDO | whichever comes later | |
| For LTS-registered taxpayers | The income tax return shall be filed with the LTS Office where the taxpayer is duly registered | Concerned LTS Office where the taxpayer is duly registered | Upon filing |
| B. With No Payment Returns | The income tax return shall be filed with the LTS Office / RDO where the concerned taxpayer is duly registered | Concerned LTS Office/ RDO where the taxpayer is duly registered | Upon filing |
In case of unavailability of ONLY the eFPS facility, all taxpayers mandated to use the facilities of eFPS and eBIRForm shall file their returns thru the eBIRForm facility, print the submitted ITRs in three (3) copies for purposes of payment of the Income Tax due thru the appropriate payment channels. Finally, should the eFPS and/or eBIRForm System become subsequently available, thru an advisory posted in the BIR website, all the mandated users shall re-submit their manually-filed returns with the eFPS or eBIRForm System, as the case may be, within five (5) days from the issuance of the said advisory. On the other hand, all concerned RDOs retrieving the manually-filed returns from the AABs shall ensure that there will be no double encoding/uploading of information of filed returns with the Integrated Tax Returns and/or electronic Tax Information System.
All concerned RDOs shall prioritize the retrieval of the physical copies of the ITRs and Batch Control Sheets from the LBP and DBP branches pertinent to income tax collections from the LTS-registered taxpayers and transmit the same to the concerned LTS office within ten (10) days from the date of retrieval. Moreover, the pertinent provisions of Revenue Memorandum Order No. 36-2016 on the transfer in-transfer procedures for the proper crediting of the income taxes collected from the LTS-registered taxpayers shall likewise be given preference.
The following individuals may file manually “No Payment Returns” with the RDO where they are registered using officially printed forms/photocopied or electronic/computer-generated returns:
- Senior Citizen or Persons with Disabilities filing for their own return;
- Employees deriving purely compensation income from two or more employers, concurrently or successively at any time during the taxable year or from a single employer, although the income has been correctly subjected to Withholding Tax, but whose spouse is not entitled to substituted filing.
- Employees qualified for substituted filing under Revenue Regulations No. 2-98, as amended, but opted to file for an ITR and are filing for purposes of Promotion, Loans, Scholarship, Foreign travel requirements, etc.