REVENUE MEMORANDUM CIRCULAR NO. 37-2019 issued on March 18, 2019 prescribes the revised BIR Form No. 1701 [Annual Income Tax Return for Individuals (including Mixed Income Earner), Estates and Trusts] January 2018 (ENCS).
The revised Form shall be used by individuals (including those with mixed income), estates and trusts in filing the annual Income Tax Return and paying the Income Tax due starting the year 2018 that is due on or before April 15, 2019.
The revised manual return is already available in the BIR website (www.bir.gov.ph) under the BIR Forms-Income Tax Return section. However, the Form is not yet available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms). Thus, eFPS/eBIRForms filers shall download the PDF version of the Form, print and completely fill out the applicable fields, otherwise penalties under Sec. 250 of the Tax
Code, as amended, shall be imposed.
The Revenue District Offices (RDOs) shall receive the accomplished Form manually filed by taxpayers, either no payment returns or returns with payments made online. Payment of the tax due thereon, if any, shall be made thru:
a. Manual Payment
Authorized Agent Bank (AAB) located within the territorial jurisdiction of the RDO where the taxpayer is registered; or
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 under the jurisdiction of the RDO using MRCOS 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; or
DBP Tax Online, for holders of VISA/Master Credit Card and/or Bancnet ATM/Debit Card.
Once the revised BIR Form No. 1701 is available in the eFPS or already included in the new Offline eBIRForms Package, a revenue issuance shall be released to announce its availability