FILING AND PAYMENT OF INCOME TAX RETURNS FOR TAXABLE YEAR 2018
BIR FORM
TAXPAYER/FILER
Individuals earning purely compensation
whose income tax has been correctly
withheld (tax due equals tax withheld)
Individuals earning purely compensation
with two or more employers
Non-Resident Alien not engaged in trade
or business in the Philippines receiving
income from sources within the Philippines
Individuals with business/practice of
profession income only and the method of
deduction used is itemized deduction
Individuals with business/practice of
profession income and at the same time
with compensation income (mixed
income earner)
Estates engaged in trade or business
Trusts engaged in trade or business
Individuals with business/ practice of
profession income only and the method of
deduction used is optional standard
deduction
Individuals with business/ practice of
profession income only and opted to avail
of 8% flat income tax rate
Corporation, Partnership and other Non-
Individual who are subject only to regular
income tax rate of 30%
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.)
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%)
Annex “A”
WORK AROUND PROCEDURE
NO. FILING INSTRUCTIONS PAYMENT INSTRUCTIONS
I. Manual and eBIRForms-mandated Filers
1700 January 2018 (ENCS) If the employee availed of the substituted filing, no need to file a return. a.) Manual Payment
 Authorized Agent Bank (AAB) located
Use manual return (download the form in the BIR website under the BIR Forms-Income Tax within the territorial jurisdiction of the
1700 January 2018 (ENCS) Return section) and manually file the return: Revenue District Office (RDO) where the
 With tax due – file with any AAB located within the jurisdiction of the RDO where the taxpayer is registered.
 In places where there are no AABs, the
taxpayer is registered or to the RCO under the RDO
1700 January 2018 (ENCS)
 Without tax due/payment – file in the RDO/RCO where the taxpayer is registered return shall be filed and the tax due shall be
paid with the concerned Revenue
 Manual Filers Collection Officer (RCO) under the
1701 January 2018 (ENCS)  With tax due – file using the newly revised return with any AAB located within the jurisdiction jurisdiction of the RDO using MRCOS facility.
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 b.) Online Payment**
 eBIRForms and eFPS-mandated Filers  Thru GCash Mobile Payment
1701 January 2018 (ENCS)
 With or Without tax due/payment - file thru the Offline eBIRForms Package v7.4.1  Landbank of the Philippines (LBP) Linkbiz
Portal, for taxpayers who have ATM
account with LBP and/or holders of
1701 January 2018 (ENCS)
Bancnet ATM/Debit Card
 DBP Tax Online, for holders of VISA/ Master
Credit Card and/or Bancnet ATM/ Debit
1701A January 2018 (NEW)
Card
** If the applicable BIR form is not available in the
1701A January 2018 (NEW) offline eBIRForms package, taxpayers who
have paid tax due online are required to file
the corresponding annual income tax return
 Manual Filers
1702-RT January 2018 (ENCS) (AITR), with proof of payment, with the RDO
 With tax due – file using the newly revised return with any AAB located within the jurisdiction
where the taxpayer is registered or to the
of the RDO where the taxpayer is registered or to the RCO under the RDO
1702-RT June 2013 RCO under the RDO not later than the
 Without tax due/payment – file using the existing/old version of the form in the Offline
following working day after payment (e.g.
eBIRForms Package
online payment made on Friday (April 5,
1702-EX January 2018 (ENCS)  eBIRForms-mandated Filers
2019), the filing of the AITR with the RDO shall
 With or Without tax due/payment – file using the existing/old version of the form in the
be made not later than Monday (April 8,
Offline eBIRForms Package
2019),
1702-EX June 2013  eFPS-mandated Filers
 File using the existing/old version of the form in eFPS
II. eFPS-mandated Filers
 Manual Filers
 ePay thru the eFPS Facility if the old version
1702-MX January 2018 (ENCS) • With tax due – file using the new return with any AAB located within the jurisdiction of the
of the AITR is used, otherwise, follow
RDO where the taxpayer is registered
payment mode/channel prescribed for the
• Without tax due/payment (availing of itemized deduction) – file using the existing/old
manual and eBIRForms-mandated filers
1702-MX June 2013 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