Revenue Memorandum Circular · RMC

RMC No. 51-2024 Annex A

To present summary guidelines for the filing of annual income tax returns and payment of taxes for calendar year 2023, as stated in the heading of Annex A of the issuance.

Bureau of Internal RevenueIndependent research copy

Document type: RMC
Number: 51
Year: 2024
Text quality: Not specified

Document text

Reference copy · verify against the official source

The visible portion of RMC No. 51-2024 is Annex A, a summary table of guidelines for filing the calendar year 2023 annual income tax return (AITR) and paying the tax due. It assigns BIR Form Nos. 1700, 1701, 1701A, 1702-RT and 1702-EX to specific taxpayer categories; directs eBIRForms users to file via the Offline eBIRForms Package v7.9.4.2 and eFPS users to file and pay through eFPS/eFPS-AAB (Form 1702-MX filers file via eBIRForms but pay through eFPS-AAB using BIR Form 0605, tax type IT, ATC MC 200); and lists manual payment options (any AAB, or RCO where no AAB exists) and electronic payment gateways (LBP Link.BizPortal, DBP PayTax Online, UnionBank facilities, TSPs Maya/MyEG). Employees qualified for substituted filing need not file the AITR.