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General, Tax Updates, Taxation

E-filing of the New Tax Forms (1700, 1701, 1702) Excel and Interactive Form

On April 3, 2012, the Bureau of Internal Revenue issued Revenue Memorandum Circular (RMC) No. 15-2012 prescribing additional guidelines in the filing, receiving and processing of taxable year 2011 Income Tax Returns (lTRs) and their attachments prescribed under Revenue Regulations (RR) No. 19-2011.

For 2013 filing, this has been superseded by Revenue Memorandum Circular No. 27-2013, Click Here!

The Circular is issued to provide additional guidelines in the filing, receiving and processing of 2011 lTRs (BIR Form Nos. 1700, 1701 and 1702) prescribed under RR No. 19-2011, as well as define policies for the filing of lTRs and all the prescribed attachments thereto, for taxpayers who are mandated to use the eFPS facility, 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.) until the BIR Forms November 2011 ENCS versions are made available in the Bureau’s eFPS facility.

Only the above-described enhanced BIR Forms shall be used by taxpayers in filing their lTRs covering and starting with calendar year 2011 which are due for filing on or before April 16, 2012, and as well as the lTRs of juridical entities starting with those covered under ending January 31, 2012.

For expediency, ease and convenience in filling-up the lTRs, all taxpayers are encouraged (but are NOT required) to use the interactive BIR Forms which may be downloaded here.

> BIR Form 1702 – Annual Income Tax Return For Corporation, Partnership and Other Non-Individual Taxpayer
Excel Dowload | PDF Dowload | Interactive Form Download

> BIR Form 1701 – Annual Income Tax Return For Self-Employed Individuals, Estates and Trusts (Including those with both Business and Compensation Income)
Excel Dowload | PDF Dowload | Interactive Form Download

> BIR Form 1700 – Annual Income Tax Return For Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Income)
Excel Dowload | PDF Dowload | Interactive Form Download

In case the taxpayer needs additional rows/lines in accomplishing the “Schedule/s” provided in the BIR Form, a separate sheet will have to be attached to the form using the format in the pertinent schedule/s, as indicated in the header portion/s of the applicable schedule/s of the ITR. The phrase “Additional Sheet Attached” shall be indicated on the last line of the pertinent part(s)/schedule(s) on the face of the ITR.

The duly filled-up lTRs and additional sheet/s, if any, shall be submitted as follows:

  1. FOR NON-EFPS TAXPAYERS, the duly accomplished lTRs shall be printed in legal size bond paper, landscape orientation/layout, signed by the taxpayer/authorized officers/representatives and filed manually with the duly designated Authorized Agent Bank (AAB)/Revenue District Office (RDO)/Revenue Collection Officers (RCO), as the case may be.
  2. FOR EFPS TAXPAYERS, the duly accomplished lTRs shall be filed using the following:
    • If with payment, use eFPS facility following the procedures in Annex A
    • If without payment, use the BIR email facility following the procedures in Annex B

The email address of the taxpayer registered in the eFPS facility shall be used in submitting the ITR, and additional sheet/s, if any, to the BIR email facility. Such forms submitted by the taxpayers using their registered email address are electronic documents which are electronically signed, and are thus documents filed by the taxpayer as their ITR.

For eFPS taxpayers, the accompanying schedules and attachments (i.e Financial Statements, Statement of Management Responsibility, BIR Form 2307, etc.) may still be filed with the concerned LT office/RDO where they are registered within fifteen (15) days after the manual filing of the return. Together with the said schedule/s and attachments, the taxpayers shall also submit the duly accomplished signed hardcopy of the ITR interactive form attached when making their initial filing. For purpose of determining when returns are filed, it shall be when the initial efiling was duly accomplished.

Dowload the full text of RMC 15-2012 and Annex 1 and 2:

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About leecpa

Orlando Calundan is a Certified Public Accountant. He has exposures in audit of financial statements of entities in various industries such as real estate, food (quick service restaurants), manufacturing, service organizations and BPOs, automotive, holding/investment companies and more. He also has exposure on internal audit engagements. http://ocalundan.info

Discussion

15 thoughts on “E-filing of the New Tax Forms (1700, 1701, 1702) Excel and Interactive Form

  1. Somebody asked a question if “Is it compulsory/mandatory to use the interactive ITR?”. The answer is NO. For e-filing purposes, you may use either the accomplished PDF or Excel file of 1700, 1701 and 1702. The interactive PDF files are only designed for efficiency and convenience, thus, it is not mandatory to use. Furthermore, RMC 15-2012 clearly state that taxpayer may use either. Read the full text of RMC 15-2012 by downloading it from the link provided above to learn more. Have a great day.

    Posted by leecpa | April 12, 2012, 8:58 am
  2. puta ka wala naman forms dito gago gago ka

    Posted by razel | November 28, 2012, 2:38 am
  3. Hi Ms. Razel Hinolan. The link for the new BIR forms can be found in this paragraph:

    “For expediency, ease and convenience in filling-up the lTRs, all taxpayers are encouraged (but are NOT required) to use the interactive BIR Forms which may be downloaded here.”

    Click the “interactive BIR Forms” or the “downloaded here” phrases for the link.

    For your convenience, we also edited the post to give direct link to download the forms. Thank you for visiting and your very nice comment.

    Posted by leecpa | November 28, 2012, 12:07 pm
  4. Hi Sir,

    I am having a problem with the 1701 interactive form. When I fill out Sales/Revenue under Part V 56, the Optional Standard Deduction under Part V 63 automatically is filled out too even if I choose Itemized Deduction as the Method of Deduction. Hope you could help. Thanks!

    Posted by Geronimo Navarez | April 8, 2013, 1:00 am
    • Hi Sir Navarez,

      Maybe such error is one not foreseen by the BIR. Unfortunately, I don’t know the programming made used on those interactive forms. If you’re having problem with them, you may use the excel version instead. Those interactive forms are not mandatory to use anyway. Thank you for dropping by. :)

      Posted by leecpa | April 8, 2013, 5:55 am
  5. bakit di ko po ma accsess ang annex A and annex B

    Posted by avie | April 11, 2013, 1:48 am
  6. hi sir leecpa paano po ako magfi-file thru efps if may payment po ang itr naguguluhan po kasi ako, hindi ko din po ma access ang annex A and B

    Posted by avie | April 11, 2013, 1:50 am
  7. Hi Sir,

    I am having a difficulty with the attachment. The system rejects the file name of the zip I am attaching.

    I followed the instruction

    12digitTIN+RDO+MONTH+FORM

    Posted by Elaine | April 12, 2013, 7:42 am
  8. sir, just to ask. If a company is no longer operating due to lack of manpower do we still have to file for annual income tax return? ..

    Posted by Red Valdez | March 20, 2014, 12:55 am

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