REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE

BUREAU OF INTERNAL REVENUE

Quezon City
January 5, 2015

REVENUE MEMORANDUM CIRCULAR NO. 2 - 2015

SUBJECT

Online Submission of Certain Annual Income Tax and Excise Tax

Returns.

TO

All Internal Revenue Officials, Employees and Others Concerned

This Circular is issued to inform all taxpayers and others concerned on the availability
of Offline eBIRForms Package Version 4.7 in BIR Website particularly the following seven (7)
returns which can now be submitted online thru the Electronic Filing and Payment System
(eFPS):
FORM
NO.
1702-RT
1702-MX
1702-EX

1701
1700
2200A
2200T

FORM DESCRIPTION
Annual Income Tax Return for Corporation, Partnership and Other NonIndividual Taxpayer Subject Only to the Regular Income Tax Rate.
Annual Income Tax Return for Corporation, Partnership and Other Non-Individual
Taxpayer with Mixed Income Subject to Multiple Income Tax Rates
Annual Income Tax Return for Use Only by Corp., Partnership and Other NonIndividual Taxpayer Exempt Under the Tax Code, as Amended, (Sec. 30 and those
Exempted in Sec. 27 and Other Special Laws, With No Other Taxable Income
Annual Income Tax Return for Self-Employed Individuals, Estates, and Trusts
(Including those with both Business and Compensation Income)
Annual Income Tax Return for Individuals Earning Compensation Income
(Including Non-Business/Non-Profession Related Income)
Excise Tax Return for Alcohol Products
Excise Tax Return for Tobacco Products

VERSION
DATE
June 2013
June 2013
June 2013

June 2013
June 2013
April 2014
April 2014

For taxpayers using the eBIRForms System, please be informed that the online
submission of the abovementioned tax forms to the said system is not yet available. All
concerned shall be immediately informed through an official advisory as to their availability.
All internal revenue officers and all others concerned are hereby enjoined to give this
Circular as wide a publicity as possible.

(Original Signed)
KIM S. JACINTO-HENARES
Commissioner of Internal Revenue
J-1