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BIR sets 2025 income tax filing rules

Business | Banking & Finance

BIR sets 2025 income tax filing rules

By Jun Ramirez

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 20-2026, providing guidelines for the filing of annual income tax returns (AITRs) and payment of taxes for calendar year 2025.

BIR Commissioner Charito Martin R. Mendoza said the circular supports the Ease of Paying Taxes (EOPT) Act by promoting the use of electronic filing and payment systems.

The deadline for filing AITRs remains April 15, 2026.

Taxpayers are encouraged to use the electronic filing and payment system (eFPS) and offline eBIRForms package. Manual filing will only be allowed in limited cases, such as system issues or upon authorization.

The BIR also reminded taxpayers that payments should be made electronically through authorized channels, including online banking and digital payment platforms.

For assistance, BIR eLounges in revenue district offices (RDOs) will be available, with priority given to senior citizens, persons with disabilities (PWDs), and those without internet access.

Micro and small taxpayers may still file manually using BIR Form 1701-MS but may also opt to file electronically using Forms 1701 or 1701A.

Attachments to tax returns must be submitted through the electronic audited financial statements (eAFS) system.

The BIR added that no penalties will be imposed for wrong-venue filing and for certain micro and small taxpayers who filed electronically or used Form 1701-MS.

The government’s biggest tax-collection agency urged all concerned to comply and ensure timely filing and payment of taxes.

Related Tags

Bureau of Internal Revenue (BIR) Charlito Martin R. Mendoza annual income tax returns (AITRs) Ease of Paying Taxes (EOPT) Act

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