Revenue Memorandum Circular No. 51-2024
super_admin2024-04-13T13:46:07+08:00Guidelines in the Filing of Annual Income Tax Returns and Payment of Taxes Due Thereon for Calendar Year 2023 The Guidelines in the filing of the AITR for the Calendar Year 2023 and the Payment of taxes due thereon are as follows: Filing of Tax Returns Electronic Filing and Payment System (eFPS) Filers/Users Taxes mandated to use the eFPS shall file the AITR electronically and pay the taxes due thereon through the eFPS-Authorizes Agent Banks (AABs) where they are enrolled. The AITRs available in the eFPS are BIR Form Nos. 1700, 1707A, 1701, 1702RT and 1702-EX. BIR Form No. 1702-MX is [...]