17/03/2026
๐ข ๐๐๐ฅ ๐จ๐ฝ๐ฑ๐ฎ๐๐ฒ: Guidelines for Filing 2025 Annual Income Tax Return (AITR) Based on RMC 20-2026
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Naglabas na si BIR ng official guidelines 2025 ITR.
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Ito yung mga pinaka-importanteng points na dapat mong malaman kung individual taxpayers, online sellers, freelancers, at small business owner ka.
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๐ญ. ๐๐ฒ๐ฎ๐ฑ๐น๐ถ๐ป๐ฒ ๐ป๐ด ๐ฎ๐ฌ๐ฎ๐ฑ ๐๐ป๐ป๐๐ฎ๐น ๐๐ป๐ฐ๐ผ๐บ๐ฒ ๐ง๐ฎ๐
๐ฅ๐ฒ๐๐๐ฟ๐ป
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On or before April 15, 2026
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๐ฎ. ๐๐ถ๐ป๐ฑ๐ถ ๐ธ๐ฎ๐ถ๐น๐ฎ๐ป๐ด๐ฎ๐ป ๐ถ-๐๐ฝ๐ฑ๐ฎ๐๐ฒ ๐ฎ๐ป๐ด ๐๐ข๐ฅ ๐ฝ๐ฎ๐ฟ๐ฎ ๐๐ฎ ๐ญ๐ณ๐ฌ๐ญ-๐ ๐ฆ
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Kung ang naka indicate sa COR mo ay:
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โฃ 1701, or
โฃ 1701A
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Hindi mo kailangang ipa-update yung COR mo para i-reflect yung 1701-MS.
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Micro at small individual taxpayers (with sales na less 20 million per year) pwede gumamit ng:
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โฃ 1701-MS (manual submission)
โฃ 1701
โฃ 1701A
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kahit alin sa tatlo, regardless kung ano ang nakalagay sa COR.
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๐ฏ. ๐ฃ๐๐ฒ๐ฑ๐ฒ ๐ธ๐ฎ ๐ฝ๐ฎ ๐ฟ๐ถ๐ป ๐ด๐๐บ๐ฎ๐บ๐ถ๐ ๐ป๐ด ๐ญ๐ณ๐ฌ๐ญ or ๐ญ๐ณ๐ฌ๐ญ๐
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Pwede online filing via
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โฃ eBIRForms, or
โฃ eFPS
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Kung anong applicable sayo.
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Kapag nag-file ka using 1701 or 1701A, hindi mo na kailangan mag-file ulit ng 1701-MS.
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๐ฐ. ๐๐ป๐ด ๐ญ๐ณ๐ฌ๐ญ-๐ ๐ฆ ๐ฎ๐ ๐บ๐ฎ๐ป๐๐ฎ๐น ๐ณ๐ถ๐น๐ถ๐ป๐ด ๐ฝ๐ฎ ๐น๐ฎ๐ป๐ด
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For now, yung 1701-MS, hindi pa available sa eBIRForms or eFPS.
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Kung gusto mo yan gamitin:
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โฃ download fillable form
โฃ print 3 copies (legal size)
โฃ file manually sa RDO or Authorized Agent Bank
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๐ฑ. ๐๐๐๐ฎ๐ฐ๐ต๐บ๐ฒ๐ป๐๐ ๐ป๐ด ๐๐ง๐ฅ
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Attachments like:
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โฃ Financial Statements or audited FS
โฃ 2307
โฃ SAWT
โฃ 2316 (if applicable)
โฃ other supporting documents
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Kailangang i-submit sa eAFS system.
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Deadline: generally, April 30.
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PS:
If may questions ka after mo mabasa yung complete details, mag-message ka lang sa akin.
