The Bureau of Internal Revenue has made optional the disclosure requirement for individuals who are required to file their income tax returns (BIR Forms 1700 and 1701) on or before April 15, 2014.
The disclosure requirement, however, shall become mandatory for income tax filing covering and starting calendar year 2014 for which a return is required to be filed in 2015. For this purpose, individual taxpayers are advised to demand from their payors, and properly document their BIR Form 2307 and other pieces of evidence for final taxes withheld. They should also properly receipt and book their tax-exempt income.
The BIR also clarified that in the filing of tax returns, individual taxpayers may use either their (a) community tax certificate, (b) passport, or (c) driver’s license.
Please see attached copy of RMC 9-2014
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