Special InTAX: April 2025 Issue 1 | Volume 1

Bureau of Internal Revenue

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 34-2025 dated 08 April 2025 to prescribe guidelines in the filing of the Annual Income Tax Returns (AITR) for the calendar year ended 31 December 2024 (CY 2024) and payment of taxes due thereon on or before 15 April 2025.

Filing of the AITR for CY 2024 shall be done electronically, including AITRs without payment, in any electronic platforms [electronic filing payment system (eFPS), eBIRForms, and tax software providers (TSPs)]. The RMC also provides for the conditions where manual filing is allowed.

The following are salient points of the RMC:

1. Guidelines for Filing of Tax Returns using eFPS users, eBIR Forms users, TSPs and BIR eLounge Facility;
2. Guidelines for payment of taxes through manual payment and online payment through electronic (ePay) Gateways
3. Guidelines for filing BIR Form No. 1701-MS for individual business taxpayers classified as Micro and Small which is not yet available in the eFPS and eBIRForms.
4. List of required attachments to the AITR and period for submission

The RMC also provides the following Annexes:

• Annex A for the BIR Form No. 1701-MS
• Annex B for list of TSP
• Annex C for summary guidelines in filing the AITR and payment of taxes.

Here is the link to the full text of the issuance: RMC 2025-034 Gudielines for Filing AITRs for 2024.