RMC No. 19-2019 — Prescribes various revised BIR Forms (Version January 2018) Digest | Full Text | Annex A | Annex B | Annex C | Annex D

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION CnTiNd tea JAN 3 0.2019 :W PM. Na

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January 29, 2019

revenue MeMorandum CircuLar no. /g- &0Jg

SUBJECT Circularizing the Availability of Various Revised BIR Forms Version

January 2018

TO All internal Revenue Officers, Empioyees, and Others Concerned

This Circular is issued to prescribe the revised BIR Forms as follows:

1700 (Annex "A") 1702-EX(Annex "B")AnnualIncome BIR Form No. Annual Income Tax Return - Individuals Earning Purely Compensation Income (including Non- Business/Non-Profession Income) Partnership and Other Non-Individual Taxpayer EXEMPT under the Tax Code, as amended [Section Tax Return Form Name Corporation,

1702-RT(Annex "C") Annual Income Partnership and Other Non-Individual Taxpayer Special Laws, with NO Other Taxable Income. 30 and those exempted in Sec. 27 (C)], and Other Subject Only to REGULAR income Tax Rate Tax Return Corporation,

1707 (Annex "D") Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange

The revised manual returns are already available in the BiR website

returns except for BIR Form No. 17oo in which manual return shall be used in filing and paying the income tax due thereon. are not yet available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of internal Revenue Forms (eBIRForms); thus, eFPS/eBIRForms filers shall use the (www.bir.gov.ph) under the BIR Forms-Income Tax Return section. However, the forms existing old version available in eFPS and in the Offline eBIRForms Package in filing the said

Once the abovementioned returns are available in eFPS or already included in the new Offline eBIRForms Package, a revenue issuance shall be released to announce the availability of the returns.

Manual filers shall download the PDF version of the form, print the form and completely fill out the applicable fields, otherwise shall be subjected to penalties under

eBIRForms filers, if any, shall be made thru: Sec. 25o of the Tax Code, as amended. Payment of the tax due thereon for manual and

a.) Manual Payment- Authorized Agent Bank (AAB) iocated within the territorial

jurisdiction of the Revenue District Office (RDO) where the

In places where there are no AABs, the return shall be filed and the tax due shall be paid with the concerned Revenue taxpayer is registered. Collection Officer (RCO) under the jurisdiction of the RDO using MRCOS facility.

b.) Online Payment- : Landbank of the Philippines (LBP) Linkbiz Portal, for taxpayers Thru GCash Mobile Payment who have ATM account with LBP and/or holders of Bancnet

ATM/Debit Card DBP Tax Online, for holders of VISA/Master Credit Card and/or Bancnet ATM/Debit Card

possible. All concerned are hereby enjoined to give this Circular as wide a publicity as

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Commissioner of Internal Revenue CAESAR R. DULAY W 023282

imariam H-2 BUREAU OF INTERNAL REVENUE N nrTN jAN 3 Q 2Q19 GiD0PM UNwa

GgM Y RECOrdS MGt. DiViSiON

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