BIR RMC 20-2026 Explained: How to File Your 2025 Annual Income Tax Return (AITR) in the PhilippinesBIR
To file your 2025 Annual Income Tax Return in the Philippines, taxpayers must use BIR Forms 1701, 1701A, or 1701-MS and submit them through eFPS, eBIRForms, or accredited Tax Software Providers. Taxes must be paid electronically, and required attachments should be submitted via the eAFS system within 15 days. The filing deadline is April 15, 2026.
The Bureau of Internal Revenue issued Revenue Memorandum Circular (RMC) No. 20-2026 to guide taxpayers in filing their Annual Income Tax Returns (AITR) for Calendar Year 2025.
The circular implements the Ease of Paying Taxes Act (RA 11976) and its implementing regulation Revenue Regulations No. 4-2024, which aim to make tax compliance easier through electronic filing and payment systems.
📌 Deadline:
The deadline for filing and paying the 2025 Annual Income Tax Return is April 15, 2026.
How to File Your Annual Income Tax Return
The BIR encourages taxpayers to file electronically using official BIR systems.
There are three ways to file your income tax return.
1. Filing Through eFPS
The Electronic Filing and Payment System (eFPS) is used by:
• taxpayers required by the BIR to use eFPS
• taxpayers who voluntarily enrolled in the system
Taxpayers using eFPS must:
• file their return electronically
• pay taxes through their enrolled Authorized Agent Bank (AAB).
Forms available in eFPS include:
- 1700
- 1701
- 1701A
- 1702-RT
- 1702-EX
- 1702-MX
2. Filing Through eBIRForms
Taxpayers not enrolled in eFPS should file using the Offline eBIRForms Package version 7.9.5.
This includes taxpayers filing “No Payment” returns.
Forms available in eBIRForms include:
| BIR Form | Version |
| 1700 | 1700v2018 |
| 1701 | 1701v2018 |
| 1701A | 1701A |
| 1702-RT | 1702RTv2018C |
| 1702-EX | 1702EXv2018C |
| 1702-MX | 1702MXv2018C |
After filing through eBIRForms, the BIR advises taxpayers to:
• take a screenshot of the confirmation pop-up message
• keep the email confirmation sent to their registered email address.
This screenshot can serve as temporary proof of filing.
3. Filing Through Tax Software Providers
Taxpayers may also file through BIR-accredited Tax Software Providers (TSPs).
These are third-party tax software approved by the BIR to file tax returns electronically. The list of accredited providers can be found in Annex “A” of the circular.
