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MANNER OF FILING AND PAYMENT OF INCOME TAX RETURNS FOR TAXABLE YEAR 2018

BIR FORM WORK AROUND PROCEDURE


DESCRIPTION
NO. FILING PAYMENT
1700 Annual Income Tax Return – Individuals Earning Use manual return (download the form in the BIR website under
January 2018 (ENCS) Purely Compensation Income (Including Non- the BIR Forms-Income Tax Return section) and manually file the I. Manual and eBIRForms-mandated Filers
Business/Non-Profession Income) return: a.) Manual Payment-
 With tax due – file with any AAB located within the jurisdiction  Authorized Agent Bank (AAB) located
of the RDO where the taxpayer is registered within the territorial jurisdiction of the
 Without tax due/payment – file in the RDO/RCO where the Revenue District Office (RDO) where the
taxpayer is registered taxpayer is registered.
1701 Annual Income Tax Return for Individuals (including  In places where there are no AABs, the
January 2018 (ENCS) MIXED Income Earner), Estates and Trusts return shall be filed and the tax due shall
Use eBIRForms Offline Packagev7.4 to file the return (Manual, be paid with the concerned Revenue
1701A (NEW) Annual Income Tax Return for Individuals Earning
eBIRForms and eFPS Filers) Collection Officer (RCO) under the
Income PURELY from Business/Profession (Those
 With tax due – file with any AAB located within the jurisdiction jurisdiction of the RDO using MRCOS
January 2018 under the graduated income tax rates with Optional
of the RDO where the taxpayer is registered facility.
Standard Deduction (OSD) as mode of deductions
 Without tax due/payment – file thru the eBIRForms System
OR those who opted to avail of the 8% flat income
tax rate) b.) Online Payment-
 Thru GCash Mobile Payment
1702-RT Annual Income Tax Return – Corporation,  Manual Filers - use the newly revised return  Landbank of the Philippines (LBP) Linkbiz
January 2018 (ENCS) Partnership and Other Non-Individual Taxpayer  With tax due – file with any AAB located within the jurisdiction Portal, for taxpayers who have ATM
Subject Only to REGULAR Income Tax Rate of the RDO where the taxpayer is registered account with LBP and/or holders of
 Without tax due/payment – file thru the eBIRorms System Bancnet ATM/Debit Card
1702-EX Annual Income Tax Return – Corporation,  eBIRForms-mandated Filers – use the existing/old version of the  DBP Tax Online, for holders of VISA/
January 2018 (ENCS) Partnership and Other Non-Individual Taxpayer form in the latest eBIRForms Offline Package Master Credit Card and/or Bancnet
EXEMPT under the Tax Code, as amended [Section  With tax due – file with any AAB located within the ATM/ Debit Card
30 and those exempted in Sec. 27 (C)], and Other jurisdiction of the RDO where the taxpayer is registered
Special Laws, with NO Other Taxable Income.  Without tax due/payment – file thru the eBIRForms System
 eFPS-mandated Filers
 Use the existing/old version of the form in eFPS II. eFPS-mandated Filers
 ePay thru the eFPS Facility
1702-MX Annual Income Tax Return for Corporation,  Manual Filers – use the new return
January 2018 (ENCS) Partnership and Other Non-Individual with MIXED • With tax due – file with any AAB located within the jurisdiction
Income Subject to Multiple Income Tax Rates or with of the RDO where the taxpayer is registered
Income Subject to SPECIAL/ PREFERENTIAL RATE • Without tax due/payment – file in the RDO/RCO where the
taxpayer is registered
 eBIRForms-mandated Filers – use the existing/old version of the
form in the latest eBIRForms Offline Package except for those
availing of OSD for the regular tax regime which shall use the
new return and file manually
 With tax due – file with any AAB located within the
jurisdiction of the RDO where the taxpayer is registered
 Without tax due/payment – file thru the eBIRForms System
 eFPS-mandated Filers
 Use the existing/old version of the form in eFPS except for
those availing of OSD for the regular tax regime which shall
use the new return and file manually