MANNER OF FILING AND PAYMENT OF INCOME TAX RETURNS FOR TAXABLE YEAR 2018
BIR FORM
DESCRIPTION
NO.
1700 Annual Income Tax Return – Individuals Earning
January 2018 (ENCS) Purely Compensation Income (Including Non-
Business/Non-Profession Income)
1701 Annual Income Tax Return for Individuals (including
January 2018 (ENCS) MIXED Income Earner), Estates and Trusts
1701A (NEW) Annual Income Tax Return for Individuals Earning
Income PURELY from Business/Profession (Those
January 2018 under the graduated income tax rates with Optional
Standard Deduction (OSD) as mode of deductions
OR those who opted to avail of the 8% flat income
tax rate)
1702-RT Annual Income Tax Return – Corporation,
January 2018 (ENCS) Partnership and Other Non-Individual Taxpayer
Subject Only to REGULAR Income Tax Rate
1702-EX Annual Income Tax Return – Corporation,
January 2018 (ENCS) Partnership and Other Non-Individual Taxpayer
EXEMPT under the Tax Code, as amended [Section
30 and those exempted in Sec. 27 (C)], and Other
Special Laws, with NO Other Taxable Income.
1702-MX Annual Income Tax Return for Corporation,
January 2018 (ENCS) Partnership and Other Non-Individual with MIXED
Income Subject to Multiple Income Tax Rates or with
Income Subject to SPECIAL/ PREFERENTIAL RATE
WORK AROUND PROCEDURE
FILING PAYMENT
Use manual return (download the form in the BIR website under
the BIR Forms-Income Tax Return section) and manually file the I. Manual and eBIRForms-mandated Filers
return: a.) Manual Payment-
 With tax due – file with any AAB located within the jurisdiction  Authorized Agent Bank (AAB) located
of the RDO where the taxpayer is registered within the territorial jurisdiction of the
 Without tax due/payment – file in the RDO/RCO where the Revenue District Office (RDO) where the
taxpayer is registered taxpayer is registered.
 In places where there are no AABs, the
return shall be filed and the tax due shall
Use eBIRForms Offline Packagev7.4 to file the return (Manual, be paid with the concerned Revenue
eBIRForms and eFPS Filers) Collection Officer (RCO) under the
 With tax due – file with any AAB located within the jurisdiction jurisdiction of the RDO using MRCOS
of the RDO where the taxpayer is registered facility.
 Without tax due/payment – file thru the eBIRForms System
b.) Online Payment-
 Thru GCash Mobile Payment
 Manual Filers - use the newly revised return  Landbank of the Philippines (LBP) Linkbiz
 With tax due – file with any AAB located within the jurisdiction Portal, for taxpayers who have ATM
of the RDO where the taxpayer is registered account with LBP and/or holders of
 Without tax due/payment – file thru the eBIRorms System Bancnet ATM/Debit Card
 eBIRForms-mandated Filers – use the existing/old version of the  DBP Tax Online, for holders of VISA/
form in the latest eBIRForms Offline Package Master Credit Card and/or Bancnet
 With tax due – file with any AAB located within the ATM/ Debit Card
jurisdiction of the RDO where the taxpayer is registered
 Without tax due/payment – file thru the eBIRForms System
 eFPS-mandated Filers
 Use the existing/old version of the form in eFPS II. eFPS-mandated Filers
 ePay thru the eFPS Facility
 Manual Filers – use the new return
• With tax due – file with any AAB located within the jurisdiction
of the RDO where the taxpayer is registered
• Without tax due/payment – file in the RDO/RCO where the
taxpayer is registered
 eBIRForms-mandated Filers – use the existing/old version of the
form in the latest eBIRForms Offline Package except for those
availing of OSD for the regular tax regime which shall use the
new return and file manually
 With tax due – file with any AAB located within the
jurisdiction of the RDO where the taxpayer is registered
 Without tax due/payment – file thru the eBIRForms System
 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