RMC No. 26-2014: Encourages the use of Computer-Generated Forms and clarifies certain policies in filing Income Tax Returns for Taxable Year 2013 using BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version, including other BIR Forms

Summary

RMC No. 26-2014 encourages the use of computer-generated forms and clarifies policies for filing Taxable Year 2013 Income Tax Returns using BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX (all June 2013 ENCS version under RR No. 2-2014), and other BIR forms.

Key points

1. Offline eBIRForms Package. The package has 36 BIR forms, including the ITR forms above, and is available to all non-eFPS taxpayers online. It can be downloaded from the BIR website http://www.bir.gov.ph through the taxpayer’s own LAN or wifi connection.
2. No internet connection. Taxpayers without internet may download or use the package through the BIR internet facility in the e-lounges at the Revenue District Offices.
3. Photocopies and PDF forms. Clear photocopies of manually printed ITR Forms distributed by the BIR, or printed forms in PDF format, may be used. All forms must be originally signed by the taxpayer, authorized officers or representatives.

Who is affected

• Non-eFPS taxpayers

Deadlines and effectivity

• Issued April 15, 2014

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.