RMC No. 39-2024 — Availability of BIR Form No. 1701 in the Electronic Filing and Payment System (eFPS)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES BIR National Office Building DEPARTMENT OF FINANCE Quezon City

March 13, 2024

REVENUE MEMORANDUM CIRCULAR NO. 37 - 2024

SUBJECT Availability of BIR Form No. 1701 in the Electronic Filing and Payment System (eFPS)

TO :All Internal Revenue Officers, Employees, and Others Concerned

Trust] in the Electronic Filing and Payment System (eFPS). The aforementioned BIR Form Income Tax Return for Individuals (including MIXED Income Earner), Estates and This Circular is issued to announce the availability of BIR Form No. 1701 [Annual

shall be filed on or before April 15 of each year covering income for the preceding taxable year.

corresponding tax due thereon; if any, shall use the eFPS Facility effective immediately. Likewise, eFPS users/filers who already filed their BIR Form No. 1701 for the taxable year 2023 using eBIRForms facility, need not re-file the return in the eFPS eFPS users/filers who are mandated and required to file the said return and pay the

give this Circular as wide a publicity as possible. All internal revenue officers, employees, and others concerned are hereby enjoined to

ioner of Internal Revenue LUMAGUI, JR.

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