Revenue Memorandum Circular No. 51 – 2024

Guidelines in Filing of Annual Income Tax Returns and Payment of Taxes Due Thereon for Calendar Year 2023

This Circular is being issued to prescribe the guidelines in the filing of the Annual 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.

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

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

All individual taxpayers, regardless of classification, shall use the existing version of BIR Forms Nos. 1701 or 1701A, whichever is applicable, in 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).

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

• Filing of Tax Returns
  • A. Electronic Filing and Payment Systems (eFPS) Filers/Users
    
    Taxpayers mandated to use the eFPS shall the AITR electronically and pay the taxes due thereon through thr eFPS-Authorized Agent Banks (AABs) where they are enrolled. The AITRs available in the eFPS are BIR Form Nos. 1700, 1701A, 1701,1702RT and 1702-EX. BIR Form No. 1702-MS is not yet available in the eFPS and filers of this return shall file through the Office eBIRForms Package v.7.9.4.2 and pay the taxes due, if any, in the 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 taxpayers 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:
    • Enrollment in BIR-eFPS and eFPS -AAB is still in process;
    • The enhanced form is not yet available in the eFPS;
    • Unavailability of BIR-eFPS covered by an Advisory published in the BIR Website (www.bir.gov.ph); or
    • Unavailability of eFPS-AAB system covered by an Advisor released/published by the AAB.
      
  • eBIRForms Filers/Users
    
    Non-eFPS taxpayers shall use the eBIRForms in filing their AITR electronically through the Offline eBIRForms Package v7.9.4.2. All AITRs are available, to wit:

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

• Payment of Taxes
  • 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) 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”
      
  • Online Payment through Electronic Payment (ePay) Gateways
    • Landbank of the Philippines (LBP) Link.BizPortal – for taxpayers who have Landbank/OFBank ATM Card or for taxpayers utilizing PCHC ‘PayGate or PESONet facility [depositors of Rizal Commercial Banking Corporation (RCBC), Robinsons Bank, Union Bank, Bank of the Philippine Islands (BPI), Philippine Savings Bank (PSBank) and Asia Unted Bank]; or
    • 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); or
    • Thru Tax Software Provider (TSP) – Maya or MyEG

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

“No Payment AITRs” shall be filed electronically through the eBIRForms. However, 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 original format and in Legal/Folio size bond paper:

• Senior Citizen (SC) or Person’s with Disabilities (PWDs) filing their own returns;
• 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; and
• Employees qualified for substituted filing under Sec. 2.83.4 of Revenue Regulations No. 2-98, as amended, but opted to file for an ITR and are filing for purposes of promotions, loans, scholarships, foreign travel requirements, etc.
  

• Required Attachments
  The required attachments to the AITR are as follows
  • Filing Reference Number (FRN) as proof of eFiling in eFPS;
  • Tax Return Receipt Confirmation as proof of eFiling on eBIRForms;
  • Proof of Payment/Acknowledgement Receipt of Payment;
  • Certificate of Independent CPA duly accredited by the BIR;
  • Unaudited or Audited Financial Statements (AFS);
  • Notes to AFS;
  • Statement of Management Responsibilities (SMR);
  • BIR Form No. 2307 – Certificate of Creditable Tax Withheld at Source;
  • BIR Form No. 2304 – Certificate of Income Payments not Subjected to Withholding Tax;
  • BIR Form No. 2316 – Certificate of Compensation Payment/Tax Withheld
  • System generated Acknowledgement Receipt or Validation Report of electronically submitted Summary Alphalist of Withholding Taxes (SAWT) thru es*********@bi*.ph ;
  • Duly approved Tax Debit Memo;
  • Proof of Prior Year’s Excess Credits;
  • Proof of Other Tax Credits/Payments; and
  • 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:

Since the AITR will be filed electronically, there is no need to have it stamped “Received”. Instead, the Filing Reference Number (FRN) or the Tax Return Receipt 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 Position and Income Statement/ Statement of Comprehensive Income. The other pages of the financial statements and its attachments need not to 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 stamped “Received”.