RMC No. 23-2024 — Availability of BIR Form No. 1701A in the Electronic Filing and Payment System (eFPS)

BUREAU OF INTERNAL REVENUE BIR National Office Building REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BUREAU OF INTERNAL REVENUE -DORDS MGT DVISION Il10bAu TU FEB 12 2024 NTY

January 26, 2024

REVENUE MEMORANDUM CIRCULAR NO. 23-20 24

SUBJECT Availability of BIR Form No. 1701A in the EIectronic Filing and

Payment System (eFPS)

TO All Internal Revenue Officers, Employees, and Others Concerned

b preceding taxable year. Income Tax Return for Individuals Earning PURELY from Business/Profession (Those opted to avail ofthe 8% flat income tax rate)] in the Electronic Filing and Payment System (eFPS). The return shall be filed on or before April 15 of each year covering income for the under the graduated income tax rates with OSD as mode of deduction OR those who This Circular is issued to announce the availability of BIR Form No. 1701A [Annual

hi v. if it is already included in the list of tax returns in their eFPS. In case the return is not yet registered and comply with the requirements of the RDO for the uploading of the return in the leFPS. included, they shall to coordinate with the Revenue District Office (RDO) where they are Mandated|eFPS users/filers who are required to file the said return are advised to check

Facility effective immediately. The return shall be filed and the tax due thereon, if any, shall be paid using the eFPs

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

Jva D. LUMAGUI, JR. Comanissioner of Internal Revenue

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FEB 02/224