Summary
RMC No. 34-2025 prescribes guidelines for filing Annual Income Tax Returns (AITRs) for the Calendar Year ending December 31, 2024, and paying the taxes due on or before April 15, 2025.
Key points
- Electronic filing. AITRs, including those without payment, are filed electronically through eFPS, eBIRForms or Tax Software Providers. Manual filing is allowed only for Micro and Small individual business taxpayers using BIR Form No. 1701-MS, when a BIR Advisory says systems are unavailable, or for a justifiable reason determined by the Commissioner or his authorized representative.
- eFPS and eBIRForms. eFPS-mandated taxpayers file and pay through the eFPS-AAB where they are enrolled, and use eBIRForms if enrollment is in process or the systems are unavailable under an Advisory. Non-eFPS taxpayers use the Offline eBIRForms Package v7.9.4.2.
- eLounge Facility. The RDO eLounge may be used by senior citizens or persons with disabilities filing their own returns, certain employees with compensation income only, employees who opted to file despite qualifying for substituted filing, and taxpayers without internet facility. Taxpayers filing their own returns have priority, and personnel assist those within the premises until 5:00 PM.
- Payment. Manual payment is made through any Authorized Agent Bank or, where none exists, with the Revenue Collection Officer in any RDO. RCOs in RDO premises accept cash up to ₱20,000.00 or checks regardless of amount payable to Bureau of Internal Revenue. Online payment uses the LBP Link.BizPortal, DBP PayTax Online, UnionBank Online/The Portal, or Maya and MyEG with cards or e-wallets.
- Attachments and proof of filing. Attachments are submitted through the eAFS system within fifteen (15) days from the filing deadline, or within 15 days from filing if late. The Filing Reference Number or Tax Return Receipt Confirmation is proof of filing, and the eAFS Transaction Reference Number or Confirmation Receipt is proof of submission.
Who is affected
- Taxpayers filing the CY 2024 AITR
- Micro and Small individual business taxpayers
- Senior citizens, persons with disabilities and employees using the eLounge
Deadlines and effectivity
- Filing and payment for CY 2024: on or before April 15, 2025
- Attachments: within fifteen (15) days from the filing deadline
- Issued April 8, 2025
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.