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BIR ITR filing guidelines

BIR ITR filing guidelines

The Bureau of Internal Revenue (BIR) has issued the following guidelines in the filing of income tax returns (ITR) -  BIR Forms 1702 (for corporations and partnerships), 1700 (for individuals earning purely compensation income),  and 1701 (for individuals engaged in business/practice of professions).
 
1. Mandatory attachment to BIR Forms 1701 and 1702

The new mandatory attachment to the ITR showing the breakdown of the itemized deductions is applicable to individuals filing BIR Form 1701 and availing of itemized deductions, and non-individuals filing BIR Form 1702 (e.g., corporations),  whether availing of optional standard deduction or itemized deductions for calendar year ending December 31, 2012 onwards, including fiscal year ending January 31, 2013.   Taxpayers who have already filed their returns prior to this circular should amend the returns to include this attachment.

eFPS taxpayers should follow the work-around procedures in the link below for attaching the form.   If additional rows/lines are required, additional sheets of the same format should be used.  The phrase “Additional Sheet Attached” should be indicated on the last line of the schedule on the face of the ITR.

2. Filing and payment for non-eFPS taxpayers -  The ITR should be printed in folio size bond paper (8.5” x 13”), landscape orientation, signed by the taxpayer/authorized officers/representatives.  Filing and payment shall be made with any of the Authorized Agent Bank (AAB) within the jurisdiction of the taxpayer’s Revenue District Office (RDO).  ”No payment returns” should be filed directly with the RDO.
 
3. Filing and payment for eFPS taxpayers  using BIR Forms 1700 and 1701 -  Due to unavailability of the new forms in the eFPS, the  ITR shall be filed using the work-around procedures in the link below. However, within 10 days upon announcement in the BIR website on the availability of the November 2011 ENCS version , the contents of the manually filed ITRs should be inputted into the eFPS and e-filed.  For 1701 efilers, the attachments (i.e. financial statements, schedules, etc.) may still be filed within 15 days after the manual filing of the ITR together with the hardcopy of the e-filed ITR.  

Please see attached copy of  RMC 27-2013, new attachment and additional additional work-around procedures.