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 |
|---|---|---|---|
| 1. Manual Filing Forms available through: (a) RDO – BIR printed forms (b) BIR website – downloadable forms (A4 size bond paper) (c) Computer-generated forms (A4 size bond paper from eBIRForms) |
Authorized Agent Bank (AAB) under RDO jurisdiction If no AAB, file and pay at Revenue Collection Officer (RCO) via MRCOS facility under RDO Note: All RDOs and AABs must accept BIR official, photocopied, or computer-generated forms originally filled and signed by taxpayer or authorized representative. |
AAB / RDO | Upon filing |
| 2. eFPS Facility |
File and pay directly via eFPS for returns in the facility; Use eBIRForms for returns not available in eFPS and pay via eFPS; File and pay via PhilPass (BSP facility) for applicable banks. |
Concerned Large Taxpayer Division (LTD)/RDO | Within 15 days from deadline of filing or electronic filing date, whichever is later |
| 3. eBIRForms System |
Electronically file via eBIRForms and pay to any of the following: - AAB under RDO jurisdiction - RCO via MRCOS (if no AAB) - Electronic payment via: ✓ GCash Mobile Payment ✓ Landbank Linkbiz Portal ✓ DBP Tax Online |
AAB / RCO / RDO | Within 15 days from deadline of filing or electronic filing date, whichever is later |
| Manner of Filing | Where to File | Required Attachments Where to Submit |
When to Submit |
|---|---|---|---|
| 1. eFPS Facility |
File directly using eFPS for available returns; Use eBIRForms for returns not available in eFPS. |
Concerned LTD/RDO | Within 15 days from deadline of filing or electronic filing date, whichever is later |
| 2. eBIRForms System | Electronically file via eBIRForms Package | RDO | Within 15 days from deadline of filing or electronic filing date, whichever is 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 |
|---|---|---|---|
| Non-Large Taxpayers Service (LTS) registered taxpayers mandated to use the facilities of eFPS and eBIRForms |
▪ Authorized Agent Bank (AAB) located within the territorial jurisdiction of the RDO where the taxpayer is registered; ▪ In places where there are no AABs, the return shall be filed and the tax shall be paid with the concerned Revenue Collection Officer (RCO). |
AAB RCO |
Within fifteen (15) days from the deadline of filing or date of electronic filing of the return |
| Non-LTS registered taxpayers |
Thru the MRCOS facility, under the jurisdiction of the RDO; The income tax return shall be filed with the RDO where the taxpayer is duly registered, together with a copy of documentary proof of payment generated by the above facilities, if tax payment will be made thru the following electronic facilities: ✓ GCash Mobile Payment ✓ Landbank of the Philippines (LBP) Linkbiz Portal, for taxpayers who have ATM account with LBP and/or for holders of Bancnet ATM/Debit Card ✓ Development Bank of the Philippines (DBP) Tax Online, for holders of Visa/MasterCard/Credit Card and/or Bancnet ATM/Debit Card |
RDO | Whichever comes later –do– |
| For LTS-registered taxpayers | The income tax return shall be filed and the tax due shall be paid with any branch of LBP and DBP nearest to the LTS-registered taxpayer’s Head Office | Concerned LTS Office where the taxpayer is duly registered | Upon filing |
| Type of Taxpayers | Where to File | Required Attachments Where to Submit |
When to Submit |
|---|---|---|---|
| For both non-LTS and LTS-registered taxpayers | 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 of which 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.
Taxpayers who have electronically filed and/or paid ITRs using eBIRForms or eFPS without any attachments required need not submit printed copy of e-Filed tax returns to the concerned LTS office/RDO. The required attachments (Annexes B1 to B5) and accompanying schedules shall be submitted to the concerned LTS offices/RDOs, or AABs located within the territorial jurisdiction of the concerned LTS offices/RDOs where the taxpayer is registered, as the case may be.
Taxpayers who have electronically filed shall also submit a copy of electronically filed ITR with Filing Reference Number thru eFPS facility or email Tax Return Receipt Confirmation and a copy of electronically-filed ITR thru eBIRForms facility, together with the required attachments, within fifteen (15) days from the deadline of filing or date of electronic filing of the return, whichever comes later.
The Summary Alphalist of Withholding Tax (SAWT) using the Data Entry Module of the BIR shall be emailed to esubmission@bir.gov.ph, if applicable. The disclosure of Supplemental Information under BIR Form Nos. 1700 and 1701 is optional on the part of the individual taxpayer filing ITR covering and starting with calendar year 2017 due for filing on or before April 16, 2018.
The guidelines in the receiving and stamping of ITRs, as well as reminders to taxpayers and the required attachments to ITRs are specified in the Annexes of the Circular.