How To File Your Income Tax Return in the Philippines

Last Updated on February 4, 2018 by Marie Bautista

The TAX REFORM ACCELERATION AND INCLUSION (TRAIN) repealed several sections of the Tax Code including the Personal and Additional Exemptions. These guidelines are applicable for taxable year 2017 and below  only.  Read about TRAIN #TaxReformNow here.

PLEASE FIND UNDER THE UPDATED GUIDELINES IN THE FILING, RECEIVING, AND PROCESSING OF 2016 INCOME TAX RETURNS, INCLUDING ATTACHMENTS DUE ON OR BEFORE APRIL 17, 2017 (since April 15, 2017 falls on a Saturday which is a holiday/non-working day).

Updated Guide 2017: How To File Your Income Tax Return in the Philippines

HOW TO FILE INCOME TAX RETURN IN THE PHILIPPINES

INCOME TAX RETURNS WITH PAYMENT

1.    Revenue District Office – for the BIR official printed forms
2.    BIR website – for the downloadable forms to be printed in A4 size bond paper, or
3.    Computer-generated income tax return forms printed in A4 size bond paper from eBIRForms Package.

Income Tax Returns should be filed and paid at the Authorized Agent Bank (AAB) located   within the territorial jurisdiction of the Revenue District Office (RDO) where the taxpayer is registered.

I live in a place where there are no AABs. Where will I pay?

In places where there are no AABs, the Income Tax Return shall be filed and the tax shall be paid with the Revenue Collection Officer (RCO) under the jurisdiction of the RDO.

Can I make Mobile Payment?

Payment can be made using GCash and the return shall be filed with the RDO where the taxpayer is registered.

Note:

All RDOs and AABs SHOULD ACCEPT BIR official printed forms, or photocopied or electronic/computer-generated income tax returns, in lieu of the officially printed forms, provided that the said forms are originally filed out and signed by the taxpayer or his duly authorized representative

REQUIRED ATTACHMENTS SHOULD BE SUBMITTED UPON FILING. If you file and pay through the AAB, submit the required attachments with the AAB. If you filed with the RCO or through Mobile Payment, required attachments are to be submitted to your Revenue District Office (RDO).

WHERE TO FILE AND PAY:

• Prepare ITR using eBIRForms Package and submit and pay using eFPS facility; or
• File and pay directly using eFPS AABs/facility

WHERE & WHEN SHOULD I  SUBMIT REQUIRED ATTACHMENTS?

Required attachments are to be submitted to the CONCERNED LARGE TAXPAYER DIVISION or REVENUE DISTRICT OFFICE within FIFTEEN (15) DAYS FROM THE DEADLINE OF FILING OR DATE OF ELECTRONIC FILING OF THE RETURN WHICHEVER COMES LATER.

WHERE TO FILE AND PAY:

Electronically file using eBIRForms Package and pay to any of the following:

• Authorized Agent Bank (AAB) located within the territorial jurisdiction of the RDO where the taxpayer is registered;
• In places where there are no AABs, the return shall be filed and the tax shall be paid with the concerned Revenue Collection Officer (RCO) under the jurisdiction of the RDO;
• For Mobile Payment, payment can be made using GCash and the return shall be filed with the RDO where the taxpayer is registered.

WHERE & WHEN SHOULD I  SUBMIT REQUIRED ATTACHMENTS?

REQUIRED ATTACHMENTS SHOULD BE SUBMITTED WITHIN FIFTEEN (15) DAYS FROM THE DEADLINE OF FILING OR DATE OF FILING OF THE RETURN WHICHEVER COMES LATER with the AAB, if filed and paid through your Authorized Agent Bank or with the RDO in places where there are no AABs or if paid via GCash.

INCOME TAX RETURNS WITH NO PAYMENT

1. eFPS Facility

• Prepare ITR using eBIR Forms package and submit using eFPS AABs/facility; or
• Electronically file using eBIR Forms Package

Required attachments should be filed with the concerned Large Taxpayer Division/RDO  within fifteen (15) days from the deadline of filing or date of electronic filing of the return whichever comes later.

Electronically file using eBIRForms Package and submit the required attachments to your Revenue District Office within fifteen (15) days from the deadline of filing or date of electronic filing of the return whichever comes later.

OPTIONAL MANUAL FILING OF “NO PAYMENT RETURNS”

1. Senior Citizen (SC) or Persons with Disabilities (PWDs) filing for their own return;
2. Employees deriving purely compensation income from two or more employers, concurrently or successively at any time during the taxable year, or from a single employer, although the income of which has been correctly subjected to withholding tax, but whose spouse is not entitled to substituted filing.
3. Employees qualified for substituted filing under RR 2-98 Sec. 2.83.4, as amended, but opted to file for an ITR and are filing for purposes of promotions, loans, scholarship, foreign travel requirements, etc.

Printed Copy of e-Filed Tax Returns

Required Attachments

Receiving and Stamping

Supplemental Information