RMC No. 34-2025 — Guidelines in the Filing of Annual Income Tax Returns and Payment of Taxes Due Thereon for Calendar Year 2024 Digest | Full Text | Annex A | Annex B | Annex C

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BAGONG APR 0 8 2025

REVENUE MEMORANDUM CIRCULAR NO 034-2025

SUBJECT Guidelines in the Filing of Annual Income Tax Returns and Payment of Taxes Due Thereon for Calendar Year 2024

TO All Internal Revenue Officers, Employees, and Others Concerned

Tax Return (AITR) for the Calendar Year ending December 3 1, 2024, and payment of corresponding taxes due thereon on or before April 15, 2025. This Circular is being issucd to prescribe the guidelines in the filing of the Annual Income

AITRs without payment, in any of the available electronic platforms [Electronic Filing and Payment System (eFPS), eBIRForms, and Tax Software Providers (TSPs)]. The filing of the AITR for Calendar Year 2024 shall be done electronically, including

Manual filing shall only be allowed to the following:

1. Individual business taxpayers classified as Micro and Small using the downloadable 3 2 When there is a BIR-issued Advisory on the unavailability of the said systems; or When there is justifiable reason as may be determined by the Commissioner of the Internal Revenue (CIR) or his authorized representative. (www.bir.gov.ph); or Annual Income Tax Return for Individuals classified as Micro and Small Taxpayers (BIR Form No. 1701-MS attached herewith as Annex "A") in the BIR website

taxes due thereon are as follows: The Guidelines in the filing of the AITR for the Calendar Year 2024 and the payment of

I.Filing of Tax Returns

A.Electronic Filing and Payment System (eFPS) Filers/Users

available in the eFPS are BIR Form Nos. 1700, 1701A, 1701, 1702RT 1702-EX, and 1702-MX. due thereon through the eFPS-Authorized Agent Banks (AABs) where they are enrolled. The AI'TRs Taxpayers mandated to use the eFPS shall file the AITR electronically and pay the taxes

case filing cannot be made through the eFPS due to the following reasons: Likewise, the said taxpayers shall use the eBIRForms facility in the filing of their AITR in

WAbMiUNiT APR 0 8 2025 W s B Y RUREADL R A Enrollment in BIR-eFPS and eFPS-AAB is still in process: Unavailability of BIR-eFPS covered by an Advisory published in the BIR Website; or

3 ERMEN REVENG R National Office Bldg.. Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City s Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph

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3. Unavailability of eFPS-AAB system covered by an Advisory released/ published by the AAB.

B. eBIRForms Filers/Users

the Offline eBIRForms Package v7.9.4.2. All AITRs are available, to wit: Non-eFPS taxpayers shall use the eBIRForms in filing their AITR electronically through

BIR Form No. Latest Version to be Used in eBIRForms

1700 BIR Form No. 1700v2018 1701 BIR Form No. 1701v2018 1701A BIR Form No. 1701A 1702-RT BIR Form No. 1702RTv2018C 1702-EX BIR Form No. 1702EXv2018C 1702-MX BIR Form No. 1702MXv2018C

C Tax Software Providers (TSPs)

refer to Annex "B". Taxpayers may file the tax return form electronically thru TSP. For the list of TSPs, please

D. BIR eLounge Facility

The eLounge facility of the Revenue District Office (RDO) may be used by the following:

2. 3. I E Senior Citizen or Persons with Disabilities filing their own tax returns: Employees deriving purely compensation income from two or more employers, Employees qualified for substituted filing urder Sec. 2.83.4 of Revenue Regions No. 2- Taxpayers without internet facility who needs assistance in the electronic filing of their 98, as amended, but opted to file an ITR and are filing for purposes of promotion, loans. concurrently or successively at any time during the taxable year, or from a single tax, but whose spouse is not entitled to substituted filing; and scholarships, foreign travel requirements, etc.: and employer, although the income of which has been correctly subjected to withholding

tax returns.

are filing several returns for their clients. Priority should be given to taxpayers filing their own tax returns vs. tax practitioners who

Statements (eAFS) system. personnel shall accommodate and assist all eFiling taxpayers who are already within the premises of the district office until 5:00PM, regardless of jurisdiction, in filing-out their 2024 AITR using the eBIRForms or eFPS and submitting the required attachments using the Electronic Audited Financial To ensure full utilization of the BIR eLounge Facility in the RDOs, assigned revenue

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I. Payment of Taxes

A. Manual Payment

Through any Authorized Agent Bank (AAB); or

In places where there are no AABs, the tax due shall be paid with the Revenue Collection Officer (RCO) in any RDO.

rather. direct them to pay in the RDO. Revenue". RCOs assigned in the municipalities shall not accept payments P20,000.00 or in check regardless of amount, payable to "Bureau of Internal Only RCOs assigned in the RDO premises shall accept cash payment up to

B. Online Papment through Electronic Payment (ePay) Gateways

Landbank of the Philippines (LBP) Link.BizPortal - for taxpayers who have ATM account with LBP and/or holders of BancNet ATM/Debit/Prepaid card or taxpayer Savings Bank (PSBank) and Asia United Bank (AUB); or utilizing PESONet facility for depositors of Rizal Commercial Banking Corporation (RCBC), Robinsons Bank, Union Bank, Bank of the Philippine Islands (BPI), Philippine

Development Bank of the Philippine (DBP) PayTax Online - for taxpayers-holders of VISA/ MasterCard Credit Card and/or BancNet ATM/ Debit Card; or

Urion Bank of the Philippines (UBP) Online/The Portal Payment Facilities - fo individual Non-Account holder of Union Bank); or taxpayers who have an account with UBP or InstaPay using UPAY Facility (for

Tax Software Provider (TSP) -- Maya (Mobile Application) or MyEG (using credit cards or electronic wallets (e-wallets) such as GCash, Maya, GrabPay or ShopeePay].

corresponding AITR online through the Offline eBIRForms Package v7.9.4.2. Taxpayers who shall pay their tax due online using the ePayment Gateways must file the

I Filing of BIR Form No. 1701-MS

in its original format and in Legal/Folio size bond paper. and file with any AAB or RDO in three (3) copies using the elecironic or computer-generated returns taxpayers shall download the BIR Form No. 1701-MS from the BIR website, accomplish the returr file the BIR Forn No. 1701-MS since it is not yet available in the eFPS and eBIRForms. Said Individaal business taxpayers classified as Micro and Small may be allowed to manually

1701 and BIR Form No. 1701A). AITR but shail be required to use the available forms in the eFPS and eBIRForms (BIR Form No. However, taxpayers classified as Micro and Small may opt to electronically file their 2024

the proof of payment shall be filed to any RDO. In th event the taxpayer opted to pay through BIR ePay gateways, the return together with

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IN. Required Attachments

The required attachments to the AITR are as follows:

C Statement of Management Responsibilities (SMR): Unaudited or Audited Financial Statements (AFS): Filing Reference Number (FRN) as proof of eFiling in eFPS; Proof of Payment/Acknowledgement Receipt of Payment; Certificate of Independent CPA duly accredited by the BIR; Notes to AFS: BIR Form No. 2307 -- Certificate of Creditable Tax Withheld at Source: Tax Return Receipt Confirmation as proof of eFiling in eBIRForms: EIR Form No. 1606 - Withholding Tax Remittance Return for Onerous

G 0 BIR Form No. 2316 -- Certificate of Compensation Payment/Tax Withheld System generated Acknowledgement Receipt or Validation Report of Duly approved Tax Debit Memo; EIR Form No. 2304 - Certificate of Income Payments not Subjected to Froof of Foreign Tax Credits; Transfer of Real Property Other Than Capital Asset: Withholding Tax; electronically submitted Summary Alphalist of Withholding Taxes (SAWT) thru esubmission@bir.gov.ph;

Proof of Prior Year's Excess Credits; EIR. Form No. 1709 -- Information Return on Transactions with Related Party. Proof of Other Tax Credits/Payments; and

taxpayers, to wit: Oniv those applicable attachments mentioned above shall be submitted by the concerned

L a APR 0 8 2025 Is U MAINTERNAN REVESNO 1r EAU Filers Taxpayer/Filer eBIRForms, eFPS, and TSP In case of late filing, within 15 Within fifteen (15) days from the deadline of filing of return. days from filing. When to submit 1 Online submission through sytem Submission Mode of eAFS

M anual of 1701-MS Filers Within fifteen (i5) days from the deadline of filing of return. Oaline submission

3: 204 B S 1 In case of late filing, within 15 days from filing. through system eAFS

Instead, tae Filing Reference Number (FRN) or the Tax Return Receipt Confirmation (TRRC) shall serve as proof of filing such AITR. The attachments to the AITRs, if there is any, shall be submitted electronically using the eAFS system. The eAFS generated Transaction Reference Number (TRN)/ Confirmation Receipt shall serve as proof of submission by the taxpayer of the attaclamerts to the BIR. Since the AITR will be filed electronically, there is no need to have it stamped "Received"

generated TRN/Confirmation Receipt issued by the BIR, in lieu of the manual "Received" stamp Conipanies which filed their AFS through the BIR eAFS system, shall attached the system-

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Commission (SEC). per Memorandum Circular No. 1 Series of 2025 (MC No. 1 S.2025) of Securities and Exchange

to the RCO, shall be allowed in case of system unavailability with a duly released advisory. Attachments shall be stamped only on the page of the Audit Certificate. Balance Sheet/Statement of F inancial Position and Income Statement/Statement of Comprehensive Income. Manual submission of the attachments to the Large Taxpayers Office/Division or RDO or

Payment of Taxes Due for Calendar Year 2024", for easy reference of the taxpayers. Attached herein as Annex "C" is the "Summary Guidelines in the Filing of AITR and

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

BT e Commissioner of Internal Revenue ROMEO D. LUMAGUI, JR. FARAAT E Digitally signed by Lumagui Date:.2025.04.08 20:02:28 Romeo Dimaculangan Jr. +08:00

BUREAU OF INTERNAL REVENUE

CORDS MANAGEMENT DIVISION

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