Through Revenue Memorandum Circular (RMC) No. 41-2023, the Bureau of Internal Revenue (BIR) announced the publishing of BIR information materials made easily accessible on its official website. These materials are published to guide taxpayers in filing their applicable tax returns and in paying their taxes.

The RMC highlights the ways of filing tax returns, as discussed hereunder:

1. Electronic Filing – where the tax returns are filed through the following eServices:

a. eFPS or electronic Filing and Payment System – for taxpayers mandated to file using eFPS; and

b. eBIRForms or electronic BIR Forms Platform – for taxpayers required to use or who voluntarily opted to use the eBIRForms.

2. Manual Filing – taxpayers who are not required to file electronically (either through the eBIRForms or the eFPS), nor those who voluntarily opted to do so, shall use the pre-printed, electronic, or computer-generated returns or photocopied returns in their original format and in Folio/Legal size bond paper.

To know more, please visit the BIR’s website and find the “Taxpayer’s Guide – Filing and Payment of Tax Returns Made Easy” under downloadables or scan the Quick Response (QR) code below:

A step-by-step video presentation on filing 1701, 1701A, and 1702-RT through eBIRForms is also available on the website.

Please be guided accordingly.



P&A Grant Thornton

Certified Public Accountants

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.


As published in SunStar Cebu, dated 05 April 2023