Guidelines in the Filing and Payment of Income Tax Returns for Taxable Year 2018

April 12, 2019 REVENUE MEMORANDUM CIRCULAR NO. 046-19 SUBJECT : Guidelines in the Filing and Payment of Income Tax Returns for Taxable Year 2018 TO : All Internal Revenue Officers, Employees, and Others Concerned This Circular is being issued to prescribe the GUIDELINES in the filing and payment of 2018 Income Tax Returns, due on or before April 15, 2019. HTcADC Taxpayers who are mandated to use eBIRForms/eFPS under existing issuances, and those who opted to file manually, shall file and pay strictly in accordance with the guidelines hereto attached as "Annex A" . All internal revenue officers, employees and others concerned are hereby enjoined to give the Circular as wide a publicity as possible. CAIHTE (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Filing and Payment of Income Tax Returns for Taxable Year 2018 TAXPAYER/FILER BIR FORM NO. WORK AROUND PROCEDURE FILING INSTRUCTIONS PAYMENT INSTRUCTIONS Individuals earning purely compensation whose income tax has been correctly withheld (tax due equals tax withheld) 1700 January 2018 (ENCS) If the employee availed of the substituted filing, no need to file a return. I. Manual and eBIRForms-mandated Filers a.) Manual Payment Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Revenue District Office (RDO) where the taxpayer is registered. In places where there are no AABs, the return shall be filed and the tax due shall be paid with the concerned Revenue Collection Officer (RCO) under the jurisdiction of the RDO using MRCOS facility. b.) Online Payment** Thru GCash Mobile Payment Landbank of the Philippines (LBP) Linkbiz Portal, for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/Debit Card DBP Tax Online, for holders of VISA/Master Credit Card and/or Bancnet ATM/Debit Card ** If the applicable BIR form is not available in the offline eBIRForms package, taxpayers who have paid tax due online are required to file the corresponding annual income tax return (AITR), with proof of payment, with the RDO where the taxpayer is registered or to the RCO under the RDO not later than the following working day after payment (e.g., online payment made on Friday (April 5, 2019), the filing of the AITR with the RDO shall be made not later than Monday (April 8, 2019)) . II. eFPS-mandated Filers ePay thru the eFPS Facility if the old version of the AITR is used, otherwise, follow payment mode/channel prescribed for the manual and eBIRForms-mandated filers Individuals earning purely compensation with two or more employers 1700 January 2018 (ENCS) Use manual return (download the form in the BIR website under the BIR Forms-Income Tax Return section) and manually file the return: With tax due file with any AAB located within the jurisdiction of the RDO where the taxpayer is registered or to the RCO under the RDO Without tax due/payment file in the RDO/RCO where the taxpayer is registered Non-Resident Alien not engaged in trade or business in the Philippines receiving income from sources within the Philippines 1700 January 2018 (ENCS) Individuals with business/practice of profession income only and the method of deduction used is itemized deduction 1701 January 2018 (ENCS) > Manual Filers With tax due file using the newly revised return with any AAB located within the jurisdiction of the RDO where the taxpayer is registered or to the RCO under the RDO Without tax due/payment file thru the Offline eBIRForms Package v7.4.1 > eBIRForms and eFPS-mandated Filers With or Without tax due/payment file thru the Offline eBIRForms Package v7.4.1 Individuals with business/practice of profession income and at the same time with compensation income (mixed income earner) 1701 January 2018 (ENCS) Estates engaged in trade or business 1701 January 2018 (ENCS) Trusts engaged in trade or business Individuals with business/practice of profession income only and the method of deduction used is optional standard deduction 1701A January 2018 (NEW) Individuals with business/practice of profession income only and opted to avail of 8% flat income tax rate 1701A January 2018 (NEW) Corporation, Partnership and other Non-Individual who are subject only to regular income tax rate of 30% 1702-RT January 2018 (ENCS) 1702-RT June 2013 > Manual Filers With tax due file using the newly revised return with any AAB located within the jurisdiction of the RDO where the taxpayer is registered or to the RCO under the RDO Without tax due/payment file using the existing/old version of the form in the Offline eBIRForms Package > eBIRForms-mandated Filers With or Without tax due/payment file using the existing/old version of the form in the Offline eBIRForms Package > eFPS-mandated Filers File using the existing/old version of the form in eFPS Corporation, Partnership and other Non-Individual who are exempt from income tax or subject to 0% ( e.g. , PEZA registered business with ITH, BOI-registered business with ITH, GPP, cooperatives, etc.) 1702-EX January 2018 (ENCS) 1702-EX June 2013 Corporation, Partnership and other Non-Individual who are subject to: Special Rate of 5% or 2%, etc. (with or without Regular IT Rate of 30% and/or Exempt or 0%) 1702-MX January 2018 (ENCS) 1702-MX June 2013 > Manual Filers With tax due file using the new return with any AAB located within the jurisdiction of the RDO where the taxpayer is registered Without tax due/payment (availing of itemized deduction) file using the existing/old version of the form in the Offline eBIRForms Package Without tax due/payment [availing of optional standard deduction-(OSD)] file using the new return in the RDO/RCO where the taxpayer is registered > eBIRForms-mandated Filers With or Without tax due/payment (availing of itemized deduction) file using the existing/old version of the form in the Offline eBIRForms Package With tax due (availing of OSD) file using the new return with any AAB located within the jurisdiction of the RDO where the taxpayer is registered Without tax due/payment (availing of OSD) file using the new return in the RDO/RCO where the taxpayer is registered > eFPS-mandated Filers Use the existing/old version of the form in eFPS except for those availing of OSD for the regular tax regime which shall use the new return and file manually