RMC No. 20-2026: Guidelines in the Filing of Annual Income Tax Returns and Payment of Corresponding Taxes Due Thereon for Calendar Year 2025

Key points

1. Electronic filing platforms. Taxpayers file through eFPS (BIR Form Nos. 1700, 1701, 1701A, 1702RT, 1702-EX, and 1702-MX), through the Offline eBIRForms Package v7.9.5 for non-eFPS taxpayers including “No Payment” returns, or through BIR-certified Tax Software Providers listed in Annex A.
2. Proof of filing. Offline eBIRForms filers capture a screenshot of the pop-up message that a system-generated confirmation email was sent. It serves as proof of filing and may be shown to the AAB when paying.
3. When manual filing is allowed. Manual filing is allowed only when a BIR Advisory states the electronic platforms are unavailable, when the Commissioner or an authorized representative finds a justifiable reason, or when the return is not yet available on any electronic platform. eFPS-mandated taxpayers use eBIRForms if their enrollment is in process, the enhanced form is not yet in eFPS, or eFPS or the eFPS-AAB is unavailable under an Advisory.
4. eLounge assistance. The RDO eLounge is open to all taxpayers who need help, with priority for senior citizens and Persons with Disabilities, certain employees with compensation income, and taxpayers without internet. Taxpayers filing their own returns come before practitioners, who may use it for a maximum of three (3) transactions per day and not more than one (1) hour, whichever is shorter. Personnel assist taxpayers already inside the RDO by 5:00 PM until their 2025 AITRs and eAFS attachments are done.
5. Payment. Taxes are paid electronically through eFPS or ePayment gateways such as LBP Link.Biz, UnionBank Online/The Portal, and DBP PayTax Online with its partner TSPs. Over-the-counter payment at an AAB is allowed when the return was filed through eBIRForms, when eFPS-AAB enrollment is in process, or when the system is unavailable.
6. Other guidelines. Guidelines on BIR Form Nos. 1701-MS, 1701, and 1701A, submission of attachments, and penalties for violations are specified in the Circular.

Who is affected

• Taxpayers filing 2025 AITRs
• eFPS-mandated and non-eFPS taxpayers
• Senior citizens, Persons with Disabilities, and certain compensation earners (eLounge priority)

Deadlines and effectivity

• Applies to Calendar Year 2025
• eLounge help continues past 5:00 PM until filing is completed
• Issued: March 16, 2026