Peer-Operator Advisory: Income Tax Return/Filing

How to file an Annual Income Tax Return with BIR

Under Revenue Memorandum Circular No. 37-2019, an individual taxpayer (Self-Employed, including mixed income earners) is prescribed by the Bureau of Internal Revenue (BIR) to file an Annual Income Tax return for individuals using the newly revised BIR FORM NO. 1701

The annual income tax return for individuals (BIR Form No. 1701) must be filed on or before April 15, 2019.  with the BIR

Failure to file will result to penalties and surcharges.

No payment returns are still required to be submitted and filed (stamped “Received”)


A taxpayer has an option to file his/her BIR Form 1701 as follows:

Annual Income Tax Return for Individuals

Including mixed income earners, estates, and trusts


Manual Filing


Online Filing (EFPS Facility)


Offline Filing (EBIR Forms System)