REVENUE MEMORANDUM CIRCULAR (RMC) NO. 020-2026
The circular provides the official guidelines for the filing and payment of Annual Income Tax Returns (AITR) for Calendar Year 2025. All taxpayers required to file income tax returns must comply on or before April 15, 2026 , which has been further extended to May 15, 2026, pursuant to Revenue Memorandum Circular (RMC) No. 30-2026. It implements provisions under Republic Act No. 11976 (Ease of Paying Taxes Act) and Revenue Regulations No. 4-2024, reinforcing the government’s push for digital tax compliance and reduced reliance on manual processes.
I. Filing of Tax Returns
| Electronic Filing and Payment System (eFPS) | For taxpayers mandated to use or voluntarily opted to enroll in the system Shall file electronically and pay through eFPS-Authorized Agent Banks (AABs) where they are enrolled |
| Offline eBIRForms Package (v7.9.5) | For non-eFPS taxpayers, including “No Payment” returns Returns must still be submitted electronically Taxpayers should: – Save a screenshot of submission confirmation – Use it as proof in case of delayed email confirmation |
| Tax Software Providers (TSPs) | For specific returns Refer to Annex A for TSPs and BIR Forms |
| Manual Filing | Only allowed when: – BIR systems are officially unavailable – There is a valid reason approved by the Commissioner – The required tax form is not yet available electronically |
| Alternative Filing for eFPS Taxpayers | eFPS-mandated taxpayers may use eBIRForms temporarily if: – eFPS enrollment is still pending – Required tax form is not available in eFPS – There are system outages (BIR or bank side), supported by official notice |
II. BIR eLounge Facility
- Available in RDOs to assist taxpayers in e-filing and payment
- Open to all, but priority is given to:
- Senior Citizens and Persons with Disabilities (PWDs)
- Employees earning purely compensation income from multiple employers
- Employees who are eligible for substituted filing but choose to file an ITR
- Taxpayers without internet access
- Purpose: Help those who lack access or knowledge of electronic systems
III. Payment of Taxes
| Electronic Filing and Payment System (eFPS) | For taxpayers mandated to use or voluntarily opted to enroll in the system |
| Electronic Payment (ePayment) Gateways | – Land Bank (Link.BizPortal) – UnionBank Online – DBP Pay Tax Online – MyEG (credit card or e-wallets) – MAYA (mobile application) Refer to Annex B for guidelines on paying taxes via BIR ePay services. |
| Manual Payment | Over-the-counter with any AABs only if: – Return was filed using eBIRForms – Enrolment of eFPS-AAB is still in process – BIR-EFPS and/or eFPS-AAB is unavailable |
IV. Guidelines in the Filing of BIR Form Nos. 1701, 1701-MS, and 1701A
Individual business taxpayers classified as Micro or Small have the flexibility to choose between three forms. See Annex C for FAQs for Micro and Small Taxpayers on filing their 2025 AITR.
| BIR Form No. | Manner of Filing | Manner of Payment |
| 1701-MS | – Manual only – Not yet available in the eFPS or Offline eBIRForms Package. Taxpayers who choose this form must: – Print three (3) copies on legal or folio size bond paper. – With Payable: at any Authorized Agent Bank (AAB). – Without Payable: at any Revenue District Office (RDO). | Over-the-counter at any Authorized Agent Bank (AAB) or online payment specified in section III. |
| 1701 and 1701A | Electronic (via eBIRForms v7.9.5 or eFPS). | Online payment: – eBIRForms – ePayment Gateways specified in section III of this Circular – eFPS – eFPS-AAB where taxpayer is enrolled |
- No COR Updates Needed: You may use Form 1701-MS even if it is not listed on your Certificate of Registration (COR). There is also no need to update your COR to include Form 1701-MS.
- No Double Filing: If you file electronically via 1701/1701A, you do not need to submit a manual 1701-MS.
- Micro and small taxpayers who opted to file electronically using BIR Form 1701 or 1701A may fill out only the minimum required fields to make the process easier as listed in Annex D.
- Medium/Large Taxpayers: These rules do not apply; electronic filing is mandatory via 1701 or 1701A.
V. Submission of Attachments
Physical “Received” stamp is not required. The Filing Reference Number (FRN) or Tax Return Receipt Confirmation (TRRC) now serves as official proof of filing.
| Mode of Submission | All applicable attachments must be submitted electronically through the eAFS System. |
| Deadline | Within 15 days from the filing deadline (or 15 days from the actual date of filing, if filed late). |
| Manual Exception | Manual submission is permitted only when the online system is unavailable and a formal advisory has been issued. Attachments shall be stamped only on the page of Audit Certificate, Balance Sheet, and Income Statement. |
Required Attachments:
- FRN as proof of eFiling in eFPS;
- TRRC 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 Nos. 2307, 1606, 2304, 2316, and 1709
- 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; and
- Proof of Other Tax Credits/Payments.
VI. Penalties
No penalties shall be imposed for wrong venue or on micro and small individual business taxpayers who filed 1701 or 1701-A using Offline eBIRForms Package, eFPS, eTSPs, or manually via BIR Form 1701-MS.