Summary
RMC No. 39-2024 announces that BIR Form No. 1701 is now available in the Electronic Filing and Payment System (eFPS).
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Key points
- The return. BIR Form No. 1701 is the Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trust. It is filed on or before April 15 of each year for income of the preceding taxable year.
- Use of eFPS. Mandated eFPS users and filers use the eFPS to file and pay any tax due, effective immediately.
- Already filed returns. eFPS users who already filed BIR Form No. 1701 for taxable year 2023 through the eBIRForms facility need not re-file in the eFPS.
Who is affected
- Mandated eFPS users and filers of BIR Form No. 1701
- Individuals with mixed income, estates and trusts
Deadlines and effectivity
- On or before April 15 of each year
- eFPS use effective immediately
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.