RMC No. 51-2024 — Guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Calendar Year 2023 Digest | Full Text | Annex A

BUREAU OF TNTERNAL REVENUE

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City RECORDS MGT.DIVISION NnTIYN UG {0{0d APR 08 2024

April 8, 2024

ReveNUe MeMOrANduM circuLAr No. 5{-202

SUBJECT Guidelines in the Filing of Annual income Tax Returns and Payment of Taxes Due Thereon for Calendar Year 2o23

TO All Internal Revenue Officers, Employees, and Others Concerned

Income Tax Return (AITR) for the Calendar Year ending December 31, 2023, and payment of corresponding taxes due thereon on or before April 15, 2024. This Circular is being issued to prescribe the guidelines in the filing of the Annual

eBIRForms). However, in case of unavailability/inaccessibility of the electronic platforms," manual filing of the AITR may be allowed. of the available BIR electronic platforms (Electronic Filing and Payment System (eFPS) or The filing of the AiTR for Calendar Year 2023 shall be done electronically in any

available electronic payment (ePay) gateways or manually to any Authorized Agent Bank (AAB) or Revenue Collection Officer (RCO) of any Revenue District Office (RDO). For payment of income tax due, it shall be made either electronically in any of the

BIR Form Nos. 1701 or 1701A, whichever is applicable, in the filing of their 2023 AITR. The two-page return provided under Republic Act (R.A.) No. 11976 [Ease of Paying Taxes (EOPT)] Act shall be used in the filing of the 2024 AITR, which is due next year (on or before April 15, 2025). All individual taxpayers, regardless of classification, shall use the existing version of

of taxes due thereon are as follows: The Guidelines in the filing of the AITR for the Calendar Year 2023 and the payment

I. Filing of Tax Returns

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

file through the Offline eBIRForms Package v7.9.4.2 and pay the taxes due, if any, in the taxes due thereon through the eFPS-Authorized Agent Banks (AABs) where they are enrolled. The AfTRs available in the eFPS are BIR Form Nos. 1700, 1701A, 1701, 1702RT and 1702-EX. B!R Form No. 1702-MX is not yet available in the eFPS and filers of this return shall Taxpayers mandated to use the eFPS shall file the A!TR eiectronically and pay the

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eFPS-AABs facility using BIR Form No. 0605. The tax type to be used is Income Tax (IT) and the Alphanumeric Tax Code (ATC) is MC 200 -- Miscellaneous Tax.

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

1.Enrollment in BIR-eFPS and eFPS-AAB is still in process; 2. The enhanced form is not yet available in the eFPS;

4. Unavailability of eFPS-AAB system covered by an Advisory reieased/ 3. Unavailability of BIR-eFPS covered by an Advisory published in the BIR Website (www.bir.gov.ph); or

published by the AAB.

B. eBIRForms Filers/Users

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

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

Taxpayers who already filed the AITR through the eBIRForms shall no longer be required to file or refile the return in the eFPS.

For electronically-filed AITRs without any required attachment, the printed copy of the e-filed tax returns need not be submitted to the Large Taxpayers Office/Revenue District Office (RDO). The generated Filing Reference Number (FRN) from the eFPS or the Tax Return Receipt Confirmation from eBIRForms will serve as sufficient proof of filing of returns. BUREAU OF INTERNALREVENUE

HI. Payment of Taxes A. Manual Payment NNNiY 1010G APR 08 2024 f

* Through ANY Authorized Agent Bank (AAB); or KECORDS MGT.DIVISION GVG

* In places where there are no AABs, the tax due shall be paid with the

Revenue Collection Officer (RCO) under ANY RDO. RCO may accept cash payment up to P20.000.00 only or in check regardless of amount, payable to "Bureau of Internal Revenue"

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B. Online Payment throuch Electronic Payment (ePay) Gateways

Landbank of the Philippines (LBP) Link.BizPortal - for taxpayers who islands (BPI), Philippine Savings Bank (PSBank) and Asia United Bank]; or PayGate or PESONet facility [depositors of Rizal Commercial Banking have Landbank/OFBank ATM Card or for taxpayers utilizing PCHC Corporation (RCBC), Robinsons Bank, Union Bank, Bank of the Philippine

* Development Bank of the Philippines' (DBP) PayTax Online - for taxpayers-holders of ViSA/ MasterCard Credit Card and/or BancNet ATM/ Debit Card; or

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

O

*Thru Tax Software Provider (TSP) - Maya or MyEG.

the 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 following taxpayers may manually file their "No Payment AITRs" with the RDO in three (3) copies using the electronic or computer-generated returns or photocopied returns in its originaf format and in Legal/Folio size bond paper: "No Payment A!TRs" shall be filed electronically through the eBIRForms. However,

1. " Senior Citizen (SC) or Person's with Disabilities (PWDs) filing their own +' returns;

2. Employees deriving purely compensation income from two or more employers, concurrently or successively at any time during the taxable

correctly subjected to withholding tax, but whose spouse is not entitled year, or from a single employer, although the income of which has been to substituted filing; and

3; Employees qualified for substituted filing under Sec. 2.83.4 of Revenue filing for purposes of promotions, loans, scholarships, foreign travel Regulations No. 2-98, as amended, but opted to file for an ITR and are requirements, etc. BUREAU OF WTERNAL REVENUE

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III. Required Attachments

> Filing Reference Number (FRN) as proof of eFiling in eFPS; The required attachments to the AITR are as follows: Y Tax Return Receipt Confirmation as proof of eFiling in eBIRForms:

Proof of Payment/Acknowledgement Receipt of Payment; Y Certificate of Independent CPA duly accredited by the BIR: Y Unaudited or Audited Financial Statements (AFS): Y Notes to AFS; > Statement of Management Responsibilities (SMR): A BIR Form No. 2307 -- Certificate of Creditable Tax Withheld at Source; Y BIR Form No. 2304 -- Certificate of Income Payments not Subjected to

Y BIR Form No. 2316 -- Certificate of Compensation Payment/Tax Withheld Withholding Tax;

Y System generated Acknowledgement Receipt or Validation Report of

Duly approved Tax Debit Memo; electronically submitted Summary Alphalist of Withholding Taxes (SAWT) thru esubmission@bir.gov.ph;

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

Party.

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

Taxpayer/Filer When to submit Mode of Submission eBIRForms and eFPS Filers of electronic filing Within fifteen (15) days from the date or the deadline of 1 Online through Statements (eAFS); or Audited submission Electronic Financial

whichever comes filing of the return - Manual submission to

In case of late filing. days from filing Iater within fifteen (15) the Large Withholding Tax (i.e., BIR or to the RCO, except Office/ Division or RDO Certificates Taxpayers Of

Form Nos. 2307. 2316). Submission of copies of said Certificates shall be in accordance with the

BUREAU OF INTERNAL REVENUE NnTTITT revenue issuances. provisions of existing

APR 08 2124 10.10 a TCJG7 A 1 Page 4|5 RECORDS MGT. DIVISION

Position and Income Statement/Statement of Comprehensive Income. The other pages of the financial statements and its attachments need not be stamped "Received". In case of corporations and other juridical persons, at least two (2) extra copies of the audited financial statements for filing with the Securities and Exchanges Commission (SEC) should be Confirmation shall serve as proof of filing of such AITR. The attachments to the AITR shall be stamped only on the page of the Audit Certificate. Balance Sheet/Statement of Financial stamped "Received". "Received". Instead, the Filing Reference Number (FRN). or the Tax Return Receipt Since the AITR will be filed electronically, there is no need to have it stamped

and Payment of Taxes Due for Calendar Year 2023", for easy reference of the taxpayers. Attached herein as Annex A is the "Summary Guidelines in the Filing of AITR

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

Com ROMEO Issioner of internal Revenue IMAGDTJR

H-2 Imariam

BUREAU OF INTERNAL REVENUE NnNTYN

RECORDS MGT.DIVISION GCGI (0D APR 08 202

F age 5l5.