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RMC No. 51-2024: Guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Calendar Year 2023

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Summary

RMC No. 51-2024 prescribes guidelines for filing the Annual Income Tax Return (AITR) for Calendar Year 2023 and paying the taxes due on or before April 15, 2024.

Key points

  1. How to file and pay. The AITR is filed electronically through the eFPS or eBIRForms, and manual filing is allowed only if the electronic platforms are unavailable or inaccessible. Payment is through an ePay gateway or manually with an Authorized Agent Bank (AAB) or Revenue Collection Officer (RCO).
  2. Forms to use. All individuals use the existing BIR Form Nos. 1701 or 1701A for 2023. The two-page return under RA No. 11976 is used for the 2024 AITR, due on or before April 15, 2025.
  3. eFPS and eBIRForms. eFPS-mandated taxpayers file BIR Form Nos. 1700, 1701A, 1701, 1702RT and 1702-EX in the eFPS. BIR Form No. 1702-MX is filed through Offline eBIRForms Package v7.9.4.2 and paid in the eFPS-AABs using BIR Form No. 0605, tax type Income Tax and ATC MC 200.
  4. Proof of filing. Taxpayers who already filed through eBIRForms need not refile in the eFPS. For electronically filed AITRs without attachments, the Filing Reference Number or Tax Return Receipt Confirmation is sufficient proof, and no printed copy or Received stamp is needed.
  5. Payment channels. The RCO accepts cash up to ₱20,000.00 or a check of any amount payable to Bureau of Internal Revenue. Online gateways are LBP Link.BizPortal, DBP PayTax Online, Union Bank Online/The Portal, or tax software providers such as Maya or MyEG.
  6. Attachments. Only applicable attachments are submitted, within fifteen (15) days from electronic filing or the filing deadline, whichever is later. For late filing it is within fifteen (15) days from filing, and Certificates of Withholding Tax (BIR Form Nos. 2307, 2316) follow existing issuances.

Who is affected

  • Individual taxpayers
  • Corporations and other juridical persons filing AITR
  • Taxpayers mandated to use the eFPS

Deadlines and effectivity

  • CY 2023 AITR and payment on or before April 15, 2024
  • 2024 AITR due on or before April 15, 2025
  • Attachments within fifteen (15) days from electronic filing or the deadline, whichever is later

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

Related issuances

CitesRR No. 02-98
Cited byRMC No. 42-2026

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.