RMC No. 21-2013 — Amends RMC No. 57-2011, entitled “Revised Forms No. 1700, 1701 and 1702”

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE RECORDS MGT. DIVISION BUREAU OF INTERNAL REVENUE MAR 0 2013 1 1D18 A-M

BUREAU OF INTERNAL REVENUE RECEIVE Ug

28 February 2013

REVENUE MEMORANDUM CIRCULAR NO. 21-3013

SUBJECT Amending Revenue Memorandum Circular (RMC) No. 57-2011, entitled

"Revised Forms No. 1700, 1701, and 1702"

TO All Internal Revenue Officials, Employees and Others Concerned

follows: The first and second paragraphs of RMC No. 57-2011 are hereby amended to read as

"This circular further amends BIR Forms No. 1700, 1701, and 1702 previously amended under Revenue Memorandum Circular No. 40-2011. The amendment consists mainly in making the disclosure of Supplemental Information under BiR Form Nos. 1700 and 1701 optional on the part of the

for filing on or before April 15, 2013, and renaming of BIR Form No, 1702 as a taxpayer for income tax filing covering and starting with calendar year 2012, due

November 2011 version.

Individual Income tax filers using forms No. 1700 and 1701 are however advised that for income tax filing covering and starting with calendar year 2013 the disclosures required under the Supplemental Information portion of the said

payors, and properly document their BIR Form No. 2307 and other pieces of forms will be mandatory. Thus, the taxpayers are advised to demand from their evidence for final taxes withheld. Likewise, said taxpayers should properly receipt and book their tax-exempt income."

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

This Circular shall take effect immediately.

KIM S NTO-HENARES

INTERNAL COMMUNICATIONS DIVISION UREAU OF INTERNAL REVENUE LaSeir MAR C t+2013 Commissioner of Internal Revenue 014403 C