RMC No. 20-2026 — Guidelines in the Filing of Annual Income Tax Returns and Payment of Corresponding Taxes Due Thereon for Calendar Year 2025 Digest | Full Text | Annex A | Annex B | Annex C | Annex D

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City

Bringing in Revenues for Nation-building MAR 16 2026 PILIPINAS BAGONG

Revenue MeMoRANDuM CirCULAR No. _ 0 2 0 - 2 0 2 6

SUBJECT Guidelines in the Filing of Annual Income Tax Returns and Payment

of Corresponding Taxes Due Thereon for Calendar Year 2025

TO All Internal Revenue Officials, Employees, and Others Concerned

In accordance with the implementing provision of Republic Act No. 11976 also known as

this Circular is being issued to ensure an efficient and convenient process for the taxpaying "Ease of Paying Taxes (EOPT) Act" under Section 3 of Revenue Regulations (RR) No. 4-2024,

public and reiterate the use of available Bureau of Internal Revenue (BIR) electronic platforms for the filing of Annual Income Tax Return (AITR) and the payment of corresponding taxes due thereon, for the Calendar Year ending December 31,2025,on or before April 15,2026.

I.FILING OF TAX RETURNS

returns through the following BIR electronic filing platforms : Taxpayers are reminded of the existing procedures for the electronic filing of tax

1 Electronic Filing and Payment System (eFPS) - for taxpayers mandated to use

the system or voluntarily opted to enroll shall file the AITR electronically and pay they are enrolled. The AITRs available in the eFPS are BIR Form Nos. 1700, 1701, the taxes due thereon through the eFPS-Authorized Agent Banks (AABs) where 1701A,1702RT,1702-EX,and 1702-MX;or

2 Offline eBIRForms Package - for non-eFPS taxpayers, including those filing "No

through the Offline eBIRForms Package v7.9.5. The AITRs available are the following: Payment" returns shall use the eBIRForms in filing their AITR electronically

BIR Form No. 1700 BIR Form No.1700v2018 Latest Version to be Used in eBIRForms Rube ay rFinternen evenin

1701 BIR Form No. 1701v2018 BA

1702-RT 1701A BIR Form No.1701A BIR Form No.1702RTv2018C MAR 16 2026

1702-MX 1702-EX BIR Form No.1702EXv2018C BIR Form No.1702MXv2018C ADMINUNIT-1 S TIME: q:s8Pm he

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3.Tax Software Providers(TSPs)certified by BIR - for specific returns.For the list of TSPs and the certified BIR forms, please refer to Annex "A"

Taxpayers submitting their tax returns through the Offline eBIRForms Package are advised to capture a screenshot of the pop-up message indicating that a system- generated email confirmation has been sent to the taxpayer's registered email address. The screenshot shall serve as proof of filing and successful submission of the tax return, which may be presented to the AAB when paying the corresponding tax due, particularly in cases where there is a delay in the receipt of the official email confirmation that the return has been successfully filed.

Manual filing shall only be allowed under the following instances:

When there is a BIR-issued Advisory on the unavailability of the said electronic filing platforms ; or

When there is justifiable reason as may be determined by the Commissioner of the Internal Revenue or his authorized representative; or

When the tax return is still unavailable in any of the aforementioned electronic filing platforms.

Taxpayers mandated to use eFPS shall use the eBIRForms facility for them to be

through the eFPS due to the following reasons: able to comply with the electronic filing of tax returns in case filing cannot be made

1. Enrollment in BIR-eFPS and eFPS-AAB is still in process; or

2. The enhanced form is not yet available in the eFPS; or

3. Unavailability of BIR-eFPS covered by an Advisory published in the BIR Website

(www.bir.gov.ph); or

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

by the AAB.

II.USE OF BIR eLOUNGE FACILITY

payment of corresponding tax dues. However, priority shall be given to the following to all taxpayers who need assistance in the electronic filing of their tax returns and sectors: The BIR eLounge facility of the Revenue District Offices (RDO) shall be available

1. Senior Citizen or Persons with Disabilities in filing their own tax returns; BUREAU OF INTERNALREVENUE RECORDS MANAGEMENTDIVISION

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2. Employees deriving purely compensation income from two or more

employers, concurrently or successively at any time during the taxable year, or from a single employer, although the income of which has been correctly subjected to withholding tax, but whose spouse is not entitled to substituted filing:

3. Employees qualified for substituted filing under Sec. 2.83.4 of RR No. 2-98, as

amended, but opted to file an ITR and are filing for purposes of promotion, loans, scholarships, foreign travel requirements, etc.; and

4. Taxpayers without internet facility who needs assistance in the electronic filing

of their tax returns.

Priority should be given to taxpayers filing their own tax returns over tax practitioners who are filing several returns for their clients. Bookkeepers/ accountants/tax practitioners/tax agents and taxpayers are allowed to use the

(1) hour, whichever is shorter, pursuant to Revenue Memorandum Order No. 39-2024. eLounge for a maximum of three (3) transactions only per day and not exceeding one

To ensure full utilization of the BIR eLounge Facility in the RDOs, revenue

jurisdiction, and shall continue to assist them until the completion of the filing of their premises of the RDOs on or before the 5:00 PM official working hour, regardless of 2025 AITRs using the eBIRForms or eFPS, and the submission of the required personnel assigned to assist shall accommodate taxpayers who are already within the

attachments using the Electronic Audited Financial Statements (eAFS) system.

II.PAYMENT OF TAXES

be settled electronically in any of the following available electronic payment platforms: Consistent with existing regulations, payment of corresponding taxes due must

1 Electronic Filing and Payment System (eFPS) - for taxpayers mandated to

use the system or voluntarily opt to enroll;

2.Electronic Payment (ePayment) Gateways such as:

Land Bank of the Philippines' (LBP) Link.Biz Portal -- for taxpayers who

ATM/Debit/Prepaid Card or taxpayer utilizing PESONet facility for have ATM account/swith LBPand/or holders of BancNet depositors of Asia United Bank, Bank of the Philippine Islands, Philippine Savings Bank, Rizal Commercial Banking Corporation, Robinsons Bank and UnionBank of the Philippines;

TD REREAUS RFANAGEMENT DNISION OF INTERNALREVENUE Facilities -- for taxpayers who have an account with UBP or InstaPay using 24 UnionBank of the Philippines (UBP) Online/The Portal Payment UPAY Facility (for individual Non-Account holder of UnionBank); or

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Development Bank of the Philippines (DBP) PayTax Online - for

ATM/Debit Card, Tax Software Provider (TSP) or through its partner TSPs) namely: taxpayers-holders of VISA/MasterCard Credit Card and/or BancNet

a. MyEG (using credit card or electronic wallets such as GCash, Maya

GrabPay or ShopeePay); and

b. MAYA (Mobile application)

Taxes Due through BIR ePay Services or Annex "B" for easy reference. Attached herein are the Guidelines in the Payment of Corresponding

in any eFPS-AABs shall pay the corresponding taxes electronically through any ePay Likewise, taxpayers mandated to use eFPS but are not yet enrolled in eFPS and

facilities or manually through any Authorized Agent Banks (AABs),until their enrolment in the eFPS and eFPS-AABs has been approved.

Furthermore, tax payments may also be made manually through over-the counter with any AABs under the following instances:

When the taxpayer electronically filed the tax return using the eBIRForms; or

When the enrolment of a mandated eFPS user in the eFPS-AAB is still in process;or

When the BIR-EFPS and/or eFPS-AAB system is unavailable.

IV.GUIDELINES IN THE FILING OF BIR FORM NOS.1701-MS,1701 AND 1701A

In response to the inquiries raised by micro and small taxpayers regarding the filing of their AITRs, the following guidelines are hereby issued to clarify the applicable

Micro and Small Taxpayers on Filing their 2025 AITR. procedures and provide guidance in the filing of BIR Form Nos.1701-MS,1701, and 1701A.Attached herewith is the Frequently Asked Questions marked as Annex "C" for

1. Individual business taxpayers classified as Micro or Small may file any of the prescribed AITR for individuals, regardless of the form type indicated in their Certificate of Registration (COR) -- BIR Form No. 2303.

BIR Form No. Manner of Filing Manner of Payment

ERERDS MANAGENNANTREVISNON 1701-MS Manual : If with Tax Payable -tO ANY AAB : Manual payment through over- the-counter of ANY AAB

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BIR Form No. Manner of Filing Manner of Payment

If without Tax RDO Payable -- to ANY : Online payment specified in Section Ill of this Circular. Provided, that the AITR must be

2.1701A Electronic via Offline Online Payment - the proof of payment of the filed to ANY RDO together with taxes due thereon

Packagev7.9.5 or eFPS eBIRForms :eBIRForms Users/Filers - through ePayment Gateways specified in Section III (2) of this Circular

eFPSUsers/Filers-eFPS-AAB

where the taxpayer is enrolled

3.1701 Electronic via Offline Online Payment

eBIRForms eBIRForms Users/Filers - through Packagev7.9.5 or eFPS ePayment Gateways specified in

Section III (2) of this Circular

eFPS Users/Filers -eFPS-AAB where the taxpayer is enrolled

2. BIR Form No. 1701-MS is not yet available in the eFPS and Offline eBIRForms

Package. Hence, individual taxpayers classified as Micro and Small who opted to use and file the return manually shall:

a. Download and accomplish the fillable BIR Form No. 1701-MS from the BIR

website and print three (3) copies in legal or folio size bond paper; or

b.Request three3) copies of BIR Form No.1701-MS at any RDO and accomplish

the return manually

3. Taxpayers classified as Micro and Small may opt to electronically file their 2025

eBIRForms, whichever is applicable. Micro and Small taxpayers who already taxes due thereon, are no longer required to file the BIR Form No. 1701-MS AITR using BIR Form No.1701 or BIR Form No.1701A available in the eFPS and electronically filed their AITR using BIR Form Nos. 1701 and 1701A and paid their

manually.

4.Taxpayers classified as Medium or Large shall file electronically the AITR using BIR Form No. 1701 or 1701A, whichever is applicable. E BUREAU OF INTERNALREVENUE RECORDS MANAGEMENT DIVISION

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5..In cases where Micro and Small taxpayers opt to file electronically using BIR Form

No. 1701 or 1701A, they may accomplish only the minimum required fields.

simplify the filing of the AITR. consistent with the information required in BIR Form No. 1701-MS, in order to

the Filing of the AITR for Micro and Small Taxpayers Using BIR Form Nos. 1701 or 1701A. Attached herewith as Annex "D"is the Minimum Required Information in

6. If the COR of the Micro and Small taxpayers reflects only the form "1701/1701A", they are not required to update or change their COR to include the BIR form type 1701-MS or to reflect "1701/1701A/1701MS"

V.SUBMISSION OF ATTACHMENTS TO FILED RETURNS

Instead, the Filing Reference Number (FRN) or the Tax Return Receipt Confirmation The stamping of the AITR or to have them stamped "Received" is not required.

(TRRC) shall serve as proof of filing such AITR.

using the Electronic Audited Financial Statement (eAFS)/Submission Facility. The eAFS-generated Transaction Reference Number (TRN)/ Confirmation Receipt shall The attachment/s to the AITR, if there is/are any, shall be submitted electronically.

serve as proof of submission by the taxpayer of the attachments to the BIR.

In case of unavailability of said facilities as announced by BIR, the attachments can be submitted manually to the BIR district office that has jurisdiction over the taxpayer. The required attachments to the AITR are as follows: RUREA PFANTERNEN REVENEF R

TRRC as proof of eFiling in eBIRForms; Proof of Payment/Acknowledgement Receipt of PaymentY: FRN as proof of eFiling in eFPS; ADMIN UNIT1 MAR 1 6 2026 TIME: y:SoMr

Unaudited or Audited Financial Statements (AFS): Notes to AFS; Certificate of Independent CPA duly accredited by the BIR;

System generated Acknowledgement Receipt or Validation Report of BIR Form No. 2307 -- Certificate of Creditable Tax Withheld at Source; thru esubmission@bir.gov.ph; BIR Form No. 1606.- Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt); BIR Form No. 2304 - Certificate of Income Payments not Subjected to Withholding Tax; BIR Form No. 2316 -- Certificate of Compensation Payment/Tax Withheld; Statement of Management Responsibilities (SMR): electronically submitted Summary Alphalist of Withholding Taxes (SAWT)

Duly approved Tax Debit Memo;

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RuReAU gF InterNaL ReVenuE RECORDS MANAGEMENTDIVISION

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Proof of Prior Year's Excess Credits; Proof of Foreign Tax Credits; Proof of Other Tax Credits/Payments; and GY o ADMIN UNIT TIME: y`soYm

BIR Form No. 1709 -- Information Return on Transactions with Related Party

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

Taxpayer/Filer When to submit Mode of Submission eBIRForms, eFPS. Within fifteen15 days : Online submission and TSP Filers from the deadline of filing through eAFS sytem

of return.

In case of late filing, within 15 days from filing.

Manual Filers of Within fifteen (15 days - Online submission 1701-MS from the deadline of filing through eAFS system

of return.

. In case of late filing, within 15 days from filing.

System-generated TRN/Confirmation Receipt which contains a PDF document issued Companies who filed their AFS through the BIR eAFS system shall attach the

by the eafs@bir.gov.ph confirming successful upload and contains the Company Name, TIN, Taxable Year, and files name submitted, in lieu of the manual "Received stamp per Section 4(1) of Memorandum Circular No. 9 Series of 2026 of the Securities and Exchange Commission (SEC).

Manual submission of the attachments to the Large Taxpayers Office/Division or RDO, 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 Financial Position and Income Statement/Statement of Comprehensive Income.

VI.PENALTIES

instances: to the individual business taxpayers classified as Micro and Small for the following No penalty shall be imposed for wrong venue and no penalty shall be imposed

1.Those who already filed 1701 or 1701A using Offline eBIRForms Package, eFPS or authorized eTSPs;and

2.. Those who filed and pay manually using BIR Form No. 1701-MS.

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

CHARLITO MARTIN R. MENDOZA Commissioner of Internal Revenue

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BUREAU OF INTERNAL REVENUE RECORDS MANAGEMENTDIVISION

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