RMC No. 13-2015 — Further amends RMC No. 57-2011, as amended by RMC Nos. 21-2013 and 9-2014, entitled "Revised Form Nos. 1700, 1701 and 1702"

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

31 March 2015

REVENUE MEMORANDUM CIRCULAR NO. 13-2N S

SUBJECT Further Amending Revenue Memorandum Circuiar (RMC) No. 57-2011, as

amended by RMC Nos. 21-2013 and 9-2014, entitled "Revised Forms No. 1700, 1701, and 1702"

TO All internai Revenue Officials, Employees and Others Concerned

2013 and 9-2014, are hereby further amended to read as follows: The first and second paragraphs of RMC No. 57-2011, as amended by RMC Nos. 21-

for filing on or before April 15_2015, x x x. previously amended under Revenue Memorandum Circular No. 40-2011. The Information under BIR Form Nos. 1700 and 1701 optional on the part of the taxpayer for income tax filing covering and starting with calendar year 2014, due amendment consists mainiy in making the disclosure of Supplementai "This circular further amends BIR Forms No. 1700, 1701, and 1702,

the disclosures required under the Supplemental Information portion of the said payors, and properiy document their BIR Form No. 2307 and other pieces of evidence for final taxes withheld. Likewise, said taxpayers should properiy receipt and book their tax-exempt income." advised that for income tax filing covering and starting with calendar year 2015 forms will be mandatory. Thus, the taxpayers are advised to demand from their Individual Income tax fiiers using forms No. 1700 and 1701 are however

modified or revoked accordingly. All Revenue Officials are enjoined to give this Circuiar as wide as publicity as possible. All other circulars and revenue issuances inconsistent herewith are hereby amended.

This Circular shall take effect immediately.

RECORDS MGT DIVISION BUREAU OF INTERNAJ RLVENUE RECEIVEDE WA} 3 1 2015 11: 08 AM a Commissioner of internai Revenue KIM S. JACINTO-HENArES 31690