The BIR Just Released ITR Filing Guidelines for 2025 — Here Is What You Need to Know
RVTLC Law | Tax & Financial Compliance | March 2026
On March 16, 2026, the Bureau of Internal Revenue issued Revenue Memorandum Circular No. 020-2026, setting out the guidelines for the filing of Annual Income Tax Returns (AITRs) and payment of corresponding taxes for Calendar Year 2025. The deadline is April 15, 2026 — and it is coming up fast.
Who Needs to File and What Form to Use
The form you file depends on how your business is classified by the BIR:
Individual business taxpayers classified as Micro or Small may use any of the following: BIR Form No. 1701-MS (the simplified form), 1701A, or 1701 — regardless of what your Certificate of Registration (BIR Form No. 2303) says. You are not required to update your COR just to use a different form. If you already filed using 1701 or 1701A and paid your tax due, you are not required to re-file using 1701-MS.
Taxpayers classified as Medium or Large must file electronically using BIR Form No. 1701 or 1701A, whichever applies.
How to File
The BIR strongly prefers — and in most cases requires — electronic filing. Three platforms are available:
The Electronic Filing and Payment System (eFPS) is for taxpayers mandated to use it or who have voluntarily enrolled. If you are an eFPS user, you file your AITR and pay through your eFPS-Authorized Agent Bank.
The Offline eBIRForms Package v7.9.5 is for non-eFPS filers, including those filing with no tax payable. After submitting, capture a screenshot of the system confirmation pop-up — this serves as your proof of filing if the email confirmation is delayed.
BIR Form No. 1701-MS may be filed manually — downloaded from the BIR website, printed in three copies on legal or folio-size bond paper, and submitted to any RDO.
Manual filing of 1701 and 1701A is only permitted when BIR electronic platforms are unavailable, when there is a BIR-issued advisory authorizing it, or when there is a justifiable reason determined by the Commissioner.
How to Pay
Tax payments must be made electronically where possible. Accepted payment channels include:
eFPS — for enrolled taxpayers paying through their Authorized Agent Bank
LBP Link.Biz Portal — for LBP account holders and BancNet cardholders
UnionBank Online / The Portal — for UBP account holders and InstaPay users
DBP PayTax Online — via Visa/MasterCard, BancNet, GCash, Maya, or GrabPay
Over-the-counter at any Authorized Agent Bank (AAB) — if you filed using the Offline eBIRForms Package, or if the eFPS system is unavailable
Attachments to the AITR
Physical stamping of the AITR as "Received" is no longer required. Your Filing Reference Number (FRN) or Tax Return Receipt Confirmation (TRRC) serves as proof of filing.
Attachments — including Audited or Unaudited Financial Statements, BIR Form Nos. 2307, 2304, 2316, and 1709 (where applicable) — must be submitted electronically through the BIR eAFS system within 15 days from the April 15 deadline, or within 15 days from actual filing if filed late.
No Penalty for Wrong Venue
RMC 020-2026 confirms that no penalty will be imposed for filing at the wrong venue. Micro and Small taxpayers who file using 1701 or 1701A through eBIRForms, eFPS, or authorized Tax Software Providers, or who file manually using Form 1701-MS, will likewise not be penalized.
The BIR eLounge Facility
If you need assistance with electronic filing, the BIR eLounge at your Revenue District Office is available. Priority is given to senior citizens, persons with disabilities, employees with multiple employers, and taxpayers without internet access. Tax practitioners and accountants filing for multiple clients are limited to three transactions and one hour per visit.
RVTLC Practice Note
For RVTLC's retainer clients, we are reviewing your applicable AITR form and filing requirements as part of your April compliance calendar. If you are not yet a retainer client and need assistance filing your 2025 AITR — particularly if you are a self-employed professional, a partnership, or an SME with multiple income sources — please reach out before April 5 to allow adequate preparation time.
The April 15 deadline is firm. Late filing carries a 25% surcharge on the tax due, plus 12% annual interest and a compromise penalty.
Full text of RMC No. 020-2026 is available on the BIR official website: www.bir.gov.ph
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