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REVENUE MEMORANDUM CIRCULAR NO. 18 – 2024
Announces the availability of the following BIR Forms in the Electronic Filing and Payment System (eFPS):
| BIR Form No. | Description | Deadline of Filing/Payment |
| 1700 | Annual Income Tax Return for Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Related Income) | On or before April 15 of each year covering income for the preceding taxable year. |
| 2000 | Monthly Documentary Stamp Tax Declaration/Return | Within five (5) days after the close of the month when the taxable document was made, signed, issued, accepted or transferred or when reloading a metering machine becomes necessary or upon remittance by revenue collection agents of collection from the sale of loose stamps. |
All taxpayers who are mandated to use the eFPS shall file the abovementioned returns and pay the corresponding taxes due, if any, using the eFPS facility, effective immediately.