BIR Releases Guidelines on the Filing and Payment of Income Tax Returns for 2019 in the Philippines

Individuals earning purely compensation whose income tax has been correctly withheld (tax due equals tax withheld)

a.) Manual Payment

• Any Authorized Agent Bank (AAB); or
• In places where there are no AABs, the tax due shall be paid with the concerned Revenue Collection Officer (RCO) under the RDO.

b.) Online Payment **

• Thru Mobile Payment (GCash/Pay Maya); or
• Landbank of the Philippines (LBP)
  Link.BizPortal, for taxpayers who have an ATM account with LBP and/or holders of Bancnet ATM/Debit Card or for taxpayers utilizing PesoNet (depositors of Rizal Commercial Banking Corporation (RCBC) and Robinsons Bank); or
• Development Bank of the Philippines (DBP) Tax Online, for taxpayers– who ar e holders of VISA/ Mastercard Credit Card and/or Bancnet ATM/ Debit Card; or
• Union Bank Online Web and Mobile Payment Facility, for taxpayers who have accounts with Union Bank.

** Taxpayers who shall pay their tax due online are required to file the corresponding Annual Income Tax Return (AITR) online through the Offline eBIRForms Package v7.6

For eFPS Filers – ePay through the eFPS Facility

Individuals earning purely compensation with two or more employers

– use the pre-printed return available in the Revenue District Office (RDO)

– or the downloadable return found in the BIR website

– or the return in the Offline eBIRForms Package v7.6. 

The package can be downloaded from the BIR website.

a.) With tax due/payment

• Pre-printed Return available in the RDO
  • Fill-out all applicable fields then file the return with any Authorized Agent
    Bank (AAB) or to the Revenue Collection Officer (RCO) under the RDO
• Return downloaded from the BIR website
  • Print the return and fill-outfill-out all the applicable fields then file the return with
    any AAB or to the RCO under the RDO
• Return in the Offline eBIRForms Package v 7.6
  • Fill-out the return then after successful validation, print the return and file with
    any AAB or to the RCO under the RDO

b.) Without tax due/payment

• Manual filing not allowed, The “no payment” return
  shall be filed thru the Offline eBIRForms Package v7.6 by submitting the return online

eBIRForms Filers/Users

– Use the Offline eBIRForms Package v7.6 in filling-out the return.

The package can be downloaded in the BIR website, and if:

a)  With tax due/payment

– aAfter filling-out the return, submit the return online then
print the return and the Tax Return Receipt Confirmation from the eBIRForms System. File the return, together with the Tax Return Receipt Confirmation with any AAB or to the RCO under the RDO

If availing of online payment, AITR shall be submitted online.

b)  Without tax due/payment 

– fFile the “no payment” return thru the Offline eBIRForms Package v7.6 by submitting the return online

Electronic Filing and Payment System (eFPS) Filers/ Users of the following:

a.) BIR Form Nos. 1700, 1701 and 1701A

• With or Without tax due/payment – file thru the Offline eBIRForms Package v 7.6 by following the procedure stated in the eBIRForms Filers/Users

b.) BIR Form Nos. 1702-EX, 1702-MX, and 1702-RT

• With or Without tax due/payment – file thru the eFPS Facility by using the old version of the returns (June 2013 version) in the eFPS

Non-Resident Alien not engaged in trade or business in the Philippines but receiving income from sources within the Philippines

Individuals with business/practice of profession income only and the method of deduction used is itemized deduction

Individuals with business/practice of profession income and at the same time with compensation income (mixed income earner)

Estates engaged in trade or business

Trusts engaged in trade or business

Individuals with business/ practice of profession income only and the method of deduction used is optional standard deduction

Individuals with business/ practice of profession income only and opted to avail of 8% flat income tax rate

• 1702-RT January 2018 (ENCS)
• 1702-RT June 2013 (old version)

Corporation, Partnership and other Non-Individual who are subject only to regular income tax rate of 30%

• 1702-EX January 2018 (ENCS) v.2
• 1702-EX June 2013 (old version)

Corporation, Partnership and other Non-Individual who are exempt from income tax or subject to 0% (e.g. PEZA –registered business with ITH, BOI –registered business with ITH, GPP, cooperatives, etc.)

• 1702-MX January 2018 (ENCS)
• 1702-MX June 2013 (old version)

Corporation, Partnership and other Non-Individual who are subject to: Special Rate of 5% or 2%, etc. (with or without Regular IT Rate of 30% and/or Exempt or 0%)