Further Amending RMC No. 57-2011, as Amended by RMC Nos. 21-2013 and 9-2014

March 31, 2015 REVENUE MEMORANDUM CIRCULAR NO. 013-15 SUBJECT : Further Amending Revenue Memorandum Circular (RMC) No. 57-2011, as Amended by RMC Nos. 21-20 13 and 9-20 14, Entitled "Revised Forms No. 1700, 1701, and 1702" TO : All Internal Revenue Officials, Employees and Others Concerned The first and second paragraphs of RMC No. 57-2011 , as amended by RMC Nos. 21-2013 and 9-2014 , are hereby further amended to read as follows: "This circular further amends BIR Forms No. 1700, 1701, and 1702, previously amended under Revenue Memorandum Circular No. 40-2011 . The amendment consists mainly in making the disclosure of Supplemental Information under BIR Form Nos. 1700 and 1701 optional on the part of the taxpayer for income tax filing covering and starting with calendar year 2014 , due for filing on or before April 15, 2015 , . . . . Individual Income tax filers using Form Nos. 1700 and 1701 are however advised that for income tax filing covering and starting with calendar year 2015 , the disclosures required under the Supplemental Information portion of the said forms will be mandatory. Thus, the taxpayers are advised to demand from their payors, and properly document their BIR Form No. 2307 and other pieces of evidence for final taxes withheld. Likewise, said taxpayers should properly receipt and book their tax-exempt income." All other circulars and revenue issuances inconsistent herewith are hereby amended, modified or revoked accordingly. All Revenue Officials are enjoined to give this Circular as wide a publicity as possible. This Circular shall take effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue