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FILING AND PAYMENT OF INCOME TAX RETURNS FOR TAXABLE YEAR 2018 Annex “A”

BIR FORM WORK AROUND PROCEDURE


TAXPAYER/FILER
NO. FILING INSTRUCTIONS PAYMENT INSTRUCTIONS
Individuals earning purely compensation I. Manual and eBIRForms-mandated Filers
whose income tax has been correctly 1700 January 2018 (ENCS) If the employee availed of the substituted filing, no need to file a return. a.) Manual Payment
withheld (tax due equals tax withheld)  Authorized Agent Bank (AAB) located
Individuals earning purely compensation Use manual return (download the form in the BIR website under the BIR Forms-Income Tax within the territorial jurisdiction of the
with two or more employers 1700 January 2018 (ENCS) Return section) and manually file the return: Revenue District Office (RDO) where the
 With tax due – file with any AAB located within the jurisdiction of the RDO where the taxpayer is registered.
Non-Resident Alien not engaged in trade  In places where there are no AABs, the
taxpayer is registered or to the RCO under the RDO
or business in the Philippines receiving 1700 January 2018 (ENCS)
 Without tax due/payment – file in the RDO/RCO where the taxpayer is registered return shall be filed and the tax due shall be
income from sources within the Philippines paid with the concerned Revenue
Individuals with business/practice of  Manual Filers Collection Officer (RCO) under the
profession income only and the method of 1701 January 2018 (ENCS)  With tax due – file using the newly revised return with any AAB located within the jurisdiction jurisdiction of the RDO using MRCOS facility.
deduction used is itemized deduction of the RDO where the taxpayer is registered or to the RCO under the RDO
Individuals with business/practice of  Without tax due/payment – file thru the Offline eBIRForms Package v7.4.1 b.) Online Payment**
profession income and at the same time  eBIRForms and eFPS-mandated Filers  Thru GCash Mobile Payment
1701 January 2018 (ENCS)
with compensation income (mixed  With or Without tax due/payment - file thru the Offline eBIRForms Package v7.4.1  Landbank of the Philippines (LBP) Linkbiz
income earner) Portal, for taxpayers who have ATM
Estates engaged in trade or business account with LBP and/or holders of
1701 January 2018 (ENCS)
Trusts engaged in trade or business Bancnet ATM/Debit Card
Individuals with business/ practice of  DBP Tax Online, for holders of VISA/ Master
profession income only and the method of Credit Card and/or Bancnet ATM/ Debit
1701A January 2018 (NEW)
deduction used is optional standard Card
deduction
Individuals with business/ practice of ** If the applicable BIR form is not available in the
profession income only and opted to avail 1701A January 2018 (NEW) offline eBIRForms package, taxpayers who
of 8% flat income tax rate have paid tax due online are required to file
the corresponding annual income tax return
Corporation, Partnership and other Non-  Manual Filers
1702-RT January 2018 (ENCS) (AITR), with proof of payment, with the RDO
Individual who are subject only to regular  With tax due – file using the newly revised return with any AAB located within the jurisdiction
where the taxpayer is registered or to the
income tax rate of 30% of the RDO where the taxpayer is registered or to the RCO under the RDO
1702-RT June 2013 RCO under the RDO not later than the
 Without tax due/payment – file using the existing/old version of the form in the Offline
following working day after payment (e.g.
Corporation, Partnership and other Non- eBIRForms Package
online payment made on Friday (April 5,
Individual who are exempt from income 1702-EX January 2018 (ENCS)  eBIRForms-mandated Filers
2019), the filing of the AITR with the RDO shall
tax or subject to 0% (e.g. PEZA registered  With or Without tax due/payment – file using the existing/old version of the form in the
be made not later than Monday (April 8,
business with ITH, BOI registered business Offline eBIRForms Package
2019),
with ITH, GPP, cooperatives, etc.) 1702-EX June 2013  eFPS-mandated Filers
 File using the existing/old version of the form in eFPS
II. eFPS-mandated Filers
Corporation, Partnership and other Non-  Manual Filers
 ePay thru the eFPS Facility if the old version
Individual who are subject to: 1702-MX January 2018 (ENCS) • With tax due – file using the new return with any AAB located within the jurisdiction of the
of the AITR is used, otherwise, follow
 Special Rate of 5% or 2%, etc. (with RDO where the taxpayer is registered
payment mode/channel prescribed for the
or without Regular IT Rate of 30% • Without tax due/payment (availing of itemized deduction) – file using the existing/old
manual and eBIRForms-mandated filers
and/or Exempt or 0%) 1702-MX June 2013 version of the form in the Offline eBIRForms Package
• Without tax due/payment [availing of optional standard deduction-(OSD)] – file using the
new return in the RDO/RCO where the taxpayer is registered
 eBIRForms-mandated Filers –
 With or Without tax due/payment (availing of itemized deduction) – file using the
existing/old version of the form in the Offline eBIRForms Package
 With tax due (availing of OSD)- file using the new return with any AAB located within the
jurisdiction of the RDO where the taxpayer is registered
 Without tax due/payment (availing of OSD) – file using the new return in the RDO/RCO
where the taxpayer is registered
 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