April 12, 2022

REVENUE MEMORANDUM CIRCULAR NO. 44-2022

SUBJECT : Guidelines in the Filing of Annual Income Tax Returns and Payment of Tax Due
Thereon for Taxable Year 2021

TO : All Internal Revenue Officers, Employees, and Others Concerned

This Circular is being issued to prescribe the GUIDELINES in the filing of Annual Income Tax Returns
(AITRs) and payment of the corresponding taxes due thereon for Taxable Year 2021 and to inform Electronic
Filing and Payment System (eFPS) users/filers that BIR Form No. 1702-RT (Annual Income Tax Return for
Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate)
January 2018 (ENCS) is now available in the eFPS.
Taxpayers who are manual filers or mandated to use Offline eBIRForms Package/eFPS under existing
issuances, shall file and pay in accordance with the guidelines hereto attached as "Annex A".
All internal revenue officials, employees and others concerned are hereby enjoined to give this Circular
as wide a publicity as possible.

CAESAR R. DULAY
Commissioner of Internal Revenue

By:

(SGD.) MARISSA O. CABREROS

Deputy Commissioner
Legal Group
Officer-in-Charge

ANNEX A
Guidelines on Filing and Payment of Annual Income Tax Return for Taxable Year 2021

TAXPAYER/FILER BIR FORM NO. FILING INSTRUCTIONS PAYMENT

INSTRUCTIONS

Individuals earning If the employee is qualified for

purely compensation substituted filing, no need to file a
whose income tax has 1700 January 2018 return.
been correctly (ENCS)
withheld (tax due
equals tax withheld)

Individuals earning Ø Manual Filers — use the pre-printed For Manual and
purely compensation 1700 January 2018 return available in the Revenue eBIRForms Filers
with two or more (ENCS) District Office (RDO) or the
employers downloadable return found in the BIR
website (www.bir.gov.ph) or the return a.) Manual Payment
Non-Resident Alien not in the Offline eBIRForms Package
engaged in business or v7.9.2.1. The package can be
trade in the Philippines 1700 January 2018 downloaded in the BIR website. • Authorized Agent
but receiving income (ENCS) Bank (AAB) where
from sources within the taxpayer is
the Philippines a.) With tax due/payment — registered: or
• Pre-printed Return available in • In places where
Individuals with there are no AABs,
the RDO
business/practice of the tax due shall be
profession income 1701 January 2018 Fill out all applicable fields then paid with the
ONLY and the method (ENCS) file the return with the Authorized concerned Revenue
of deduction used is Agent Bank (AAB) under the Collection Officer
itemized deduction jurisdiction of the RDO or to the (RCO) under the
Revenue Collection Officer (RCO) RDO.
of the RDO where the taxpayer is
Individuals with
registered.
business/practice of
profession income and 1701 January 2018 • Return downloaded from the BIR b.) Electronic Payment
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 at the same time with (ENCS) website (ePay) Gateways **
compensation income
Print the return and fill out all
(mixed income earner)
the applicable fields then file the • Landbank of the
Estates engaged in 1701 January 2018 return with the AAB under the Philippines (LBP)
trade or business (ENCS) jurisdiction of the RDO or to the Link.BizPortal, for
RCO of the RDO where the taxpayers who have
Trusts engaged in 1701 January 2018 taxpayers is registered. ATM account with
trade or business (ENCS)
• Return in the Offline eBIRForms LBP and/or holders of
Individuals with Package v7.9.2.1 Bancnet ATM/Debit
business/practice of Fill out the return then after Card or for taxpayers
profession income successful validation print the utilizing PCHC
1701A January 2018 PayGate or PesoNet
ONLY and the method return and file with the AAB under
(NEW) (depositors of Rizal
of deduction used is the jurisdiction of the RDO or to
optional standard the RCO of the RDO where the Commercial Banking
deduction (OSD) taxpayer is registered. Corporation (RCBC),
Robinsons Bank,
b.) Without tax due/payment — Union Bank, Bank of
Individuals with
manual filing is not allowed, the "No the Philippine Islands
business/practice of
Payment" return shall be filed thru (BPI) and Philippine
profession income 1701A January 2018
the Offline eBIRForms Package Savings Bank
ONLY and opted to (NEW)
v7.9.2.1 by submitting the return (PSBank)); or
avail of 8% flat income
online.
tax rate • Development
Bank of the
Corporation, Philippines (DBP)
Ø eBIRForms Filers/Users — shall
Partnership and other Tax Online, for
use the Offline eBIRForms Package
Non-Individual who are 1702-RT January taxpayers-holders of
v7.9.2.1 in filling out the return. The
subject only to regular 2018 (ENCS) VISA/Master Credit
package can be downloaded in the
income tax rate of Card and/or Bancnet
BIR website, and if:
25% or 20% ATM/Debit Card; or
Corporation, • Union Bank
a.) With tax due/payment — after Online/The Portal
Partnership and other
accomplishing the return, submit Payment Facilities
Non-Individual who are
1702-EX January the return online. If: who have account
exempt from income
tax or subject to 0% 2018 (ENCS) v.2 • Manual payment — print the with Union Bank or
(e.g., PEZA registered return and the Tax Return UPAY via InstaPay
(1702EXv2018C in
business with ITH, BOI Receipt Confirmation received via (for individual Non-
eBIRForms)
registered business email. File the return, together Union Bank Account
with ITH, GPP, with the Tax Return Receipt holders); or
cooperatives, etc.) Confirmation with AAB under the • Thru Taxpayer
jurisdiction of the RDO or to the Software Provider
Corporation, RCO of the RDO where the (TSP)/Taxpayer Agent
Partnership and other taxpayer is registered. such as GCash,
Non-Individual who are • Online payment — pay thru PayMaya or MyEG.
subject to Special Rate the BIR's ePayment
of 5% or 2%, etc. (with gateways/facilities
or without Regular IT ** Taxpayers who
Rate of 25%/20% b.) Without tax due/payment — shall pay their tax
and/or Exempt or 0%) file the "No Payment" return thru due online are
the Offline eBIRForms Package required to file the
v7.9.2.1 by submitting the return corresponding
online. Annual Income Tax
Return (AITR) online
through the Offline
Ø Electronic Filing and Payment
eBIRForms Package
System (eFPS) Filers/Users of the
v7.9.2.1
following:

For eFPS Filers — ePay

a) BIR Form Nos. 1700, 1701 and
through the eFPS Facility
1701 A — with or without tax
due/payment
• Shall still file thru the Offline
eBIRForms Package v7.9.2.1 by
following the procedure stated
under the eBIRForms Filers/Users.
1702-MX January • After successful submission, pay
2018 (ENCS) manually thru AAB or RCO or pay
(1702MXv2018C in electronically thru BIR's
eBIRForms) ePayment gateways/facilities
b.) BIR Form No. 1702-RT — with
or without tax due/payment
• Shall file thru eFPS upon posting
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 of this RMC.
• eFPS filers/users who already
filed their BIR Form No. 1702-RT
using the Offline eBIRForms
Package shall not be required
to refile the said return in eFPS.
c.) BIR Form Nos. 702-EX and
1702-MX — with or without tax
due/payment
• Shall still file thru the Offline
eBIRForms Package v7.9.2.1.
• After submitting the return,
payment of taxes due thereon, if
any, shall be done in the eFPS
facility using BIR Form No. 0605.
Tax Type Code to be used is
Income Tax (IT) and the
Alphanumeric Tax Code (ATC) is
MC 200 Miscellaneous Tax.

SUBMISSION OF REQUIRED ATTACHMENTS:

TAXPAYER/FILER MODE OF ATTACHMENTS

WHEN TO SUBMIT
SUBMISSION

Manual Filers Upon filing of the Ø Manual submission • Certificate of Independent CPA duly
AITR to the AAB or accredited by the BIR
RCO under the
Ø Online submission • Audited Financial Statements (AFS)
jurisdiction of the
RDO where the thru Electronic • Notes to AFS
taxpayer is registered Audited Financial
• Statement of Management Responsibilities
Statements (eAFS)
(SMR)
eBIRForms and Within fifteen (15)
eFPS Filers days from the date of • BIR Form No. 1709 — Information Return on
electronic filing or the Transactions with Related Party, if applicable
deadline of filing of • BIR Form No. 2307 — Certificate of
the return whichever Creditable Tax Withheld at Source
comes later.
• System generated Acknowledgement
Receipt or Validation Report of electronically
submitted Summary Alphalist of Withholding
Taxes (SAWT) thru [email protected]

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