The BIR has issued Revenue Memorandum Circular No. 20-2014 which covers the guidelines in the filing, receiving and processing of 2013 Income Tax Returns BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, All June 2013 ENCS version under Revenue Regulations No. 2-2014.
For Non-eFPS Filers
For expediency, ease and convenience in filling-up the ITRs, all Non-eFPS taxpayers are encouraged to use the offline eBIRForms package which can be accessed and downloaded from the BIR website (www.bir.gov.ph) through the “eBIRForms” link. Taxpayers using the said package can directly encode data, validate the entries as it can do automatic computations, edit, save, delete, view, print and submit their tax returns.
For eFPS Filers
Taxpayers who are mandated to use eFPS, particularly the Large Taxpayers (LTs) under the jurisdiction of the Large Taxpayers Service and other eFPS users (e.g. Top 20,000 Corporations, Top 5,000 Individuals, Government bidders, etc.) shall use the eFPS facility for the filing and payment of ITRs