BIR Issuances – RMC 39-2024

The BIR announced the availability of BIR Form No. 1701 [Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trust] in the Electronic Filing and Payment System (eFPS)

Revenue Memorandum Circular (RMC) No. 39-2024

18 March 2024

FILING PERIOD

The aforementioned BIR form shall be filed ON OR BEFORE APRIL 15 OF EACH YEAR covering income for the preceding taxable year.

EFFECTIVITY

eFPS users/filers who are mandated and required to file the said return and pay the corresponding tax due thereon, if any, shall use the eFPS Facility EFFECTIVE IMMEDIATELY.

Likewise, eFPS users/filers who already filed their BIR Form No. 1701 for the taxable year 2023 using eBIR Forms facility, need not re-file the return in the eFPS.

Copy of the RMC can be accessed thru the link below.