REVENUE MEMORANDUM CIRCULAR (RMC) NO. 34-2025
The filing of the AITR for Calendar Year 2024 shall be done electronically, including AITRs without payment, in any of the available electronic platforms [Electronic Filing and Payment System (eFPS), eBIRForms, and Tax Software Providers (TSPs)].
Manual filing shall only be allowed to the following:
- Individual business taxpayers classified as Micro and Small using the downloadable Annual Income Tax Return for Individuals classified as Micro and Small Taxpayers (BIR Form No. 1701-MS attached herewith as Annex “A”) in the BIR website (www.bir.gov.ph); or
- When there is a BIR-issued Advisory on the unavailability of the said systems; or
- When there is justifiable reason as may be determined by the Commissioner of the Internal Revenue (CIR) or his authorized representative.
I. Filing of Tax Returns
A. Electronic Filing and Payment System (eFPS) Filers/Users
Taxpayers required to use the eFPS must file their AITRs electronically and pay through their enrolled eFPS-Authorized Agent Banks (AABs). The available AITR forms in eFPS include BIR Form Nos. 1700, 1701A, 1701, 1702-RT, 1702-EX, and 1702-MX.
If filing through eFPS is not possible due to the following reasons, the mandated taxpayers must use the eBIRForms facility to file their Annual Income Tax Returns (AITRs).
1. Enrollment in BIR-eFPS and e-FPS-AAB is still in process;
2. Unavailability of BIR-eFPS covered by an Advisory published in the BIR Websites; or
3. Unavailability of Efps-AAB system covered by an Advisory released/published by the AAB.
II. Payment of taxes
A. Manual Payment
- Through any AAB; or
- In places where there are no AABs, the tax due shall be paid with the Revenue Collection Officer (RCO) in any RDO.
Only RCOs stationed at the RDO premises are authorized to accept cash payments up to P20,000.00 or checks (payable to “Bureau of Internal Revenue”). RCOs in municipalities cannot accept payments and should direct taxpayers to the RDO for payment.
B. Online Payment through Electronic Payment (ePay) Gateways
- Landbank of the Philippines (LBP) offers the Link BizPortal for taxpayers with an ATM account with LBP, BancNet ATM/Debit/Prepaid card holders, or taxpayers using PESONet for depositors of Rizal Commercial Banking Corporation (RCBC), Robinsons Bank, Union Bank, Bank of the Philippine Islands (BPI), Philippine Savings Bank (PSBank), and Asia United Bank (AUB).
- 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) provides online payment facilities through The Portal for taxpayers who have an account with UBP or use InstaPay via the UPAY Facility (for individual non-account holders of Union Bank).
- Tax Software Providers (TSF) such as Maya (mobile application) or MyEG allow taxpayers to make payments using credit cards or electronic wallets (e-wallets) like GCash, Maya, GrabPay, or ShopeePay.
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.
III. Filing of BIR Form No. 1701-MS
Individual business taxpayers classified as Micro and Small may manually file BIR Form No. 1701-MS, as it is not yet available in eFPS and eBIRForms. These taxpayers should download the form from the BIR website, complete it, and file it with any AAB or RDO in three (3) copies, using electronic or computer-generated returns on legal/folio-size bond paper.
Taxpayers classified as Micro and Small can choose to electronically file their 2024 AITR using the available forms in eFPS and eBIRForms (BIR Form No. 1701 and BIR Form No. 1701A).
If these taxpayers opt to pay through BIR ePay gateways, they must file the return along with the proof of payment to any RDO.
IV. 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 in 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. 1606 – Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset;
- 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 [email protected],
- Duly approved Tax Debit Memo,
- Proof of Foreign Tax Credits,
- 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:
| Taxpayer/Filer | When to submit | Mode of Submission |
| eBIRForms, eFPS, and TSP Filers | Within fifteen (15) days from the deadline of filing of return. In case of late filing, within 15 days from filing. | Online submission through eAFS system |
| Manual Filers of 1701-MS | Within fifteen (15) days from the deadline of filing of return. In case late filing, within 15 days from filing. | Online submission through eAFS system |
Since the AITR will be filed electronically, there is no need for a “Received” stamp. The Filing Reference Number (FRN) or the Tax Return Receipt Confirmation (TRRC) will serve as proof of filing the AITR. Any attachments to the AITR, if applicable, must be submitted electronically using the eAFS system. The eAFS-generated transaction Reference Number (TRN) or Confirmation Receipt will serve as proof of submission of the attachments to the BIR.
Companies that file their AFS through the BIR eAFS system must attach the system-generated TRN/Confirmation Receipt issued by the BIR, instead of the manual “Received” stamp, as per Memorandum Circular No. 1, Series of 2025 (MC No. 1 S. 2025) from the Securities and Exchange Commission (SEC).