Morfe, Ceneta & Co., CPAs

Please be reminded of the following deadlines for today, 20 April 2026.

To know more about our Firm, please visit our website at www.morfecenetacpas.com

Got questions about invoices and official receipts? We got you covered!

In this FAQs we strive to provide you with simplified answer to most common questions of taxpayers. This can be accessed online through https://www.morfecenetacpas.com/write-up-frequently-faq-invoice-and-official-receipts.php

To know more about how we can help you, please visit our website at www.morfecenetacpas.com

Important Annoucement!

To know more about our Firm, please visit our website at www.morfecenetacpas.com

The Bureau of Internal Revenue has issued Revenue Memorandum Circular 30-2026 extending the deadline for the filing and payment of annual income tax returns (AITR) and its attachments from April 15, 2026 to May 15, 2026.

The announcement for extension was made in connection with the Executive Order 110 s. 2026 in line with the rising prices in oil products.

Taxpayers may file their returns through the Bureau of Internal Revenue (BIR) electronic filing platforms and pay the corresponding taxes due thereon electronically in any of the available electronic payment platforms and manually to the nearest Authorized Agent Banks, notwithstanding the covered jurisdiction of the Revenue District Office.

Please be reminded of the following deadlines for today, 30 March 2026.

To know more about our Firm, please visit our website at www.morfecenetacpas.com

Please be reminded of the following deadlines for today, 25 March 2026.

To know more about our Firm, please visit our website at www.morfecenetacpas.com

Please be reminded of the following deadlines for today, 20 March 2026.

To know more about our Firm, please visit our website at www.morfecenetacpas.com

MCC Office Operations | 20 March 2026

The Bureau of Internal Revenue has issued on 17 March 2026, Revenue Memorandum Circular (RMC) No. 020-2026, all taxpayers are advised of the following guidelines for the filing of the 2025 Annual Income Tax Returns and the payment of corresponding taxes due on or before April 15, 2026.

𝟏. 𝐅𝐢𝐥𝐢𝐧𝐠 𝐏𝐥𝐚𝐭𝐟𝐨𝐫𝐦𝐬 𝐚𝐧𝐝 𝐏𝐫𝐨𝐜𝐞𝐝𝐮𝐫𝐞𝐬
Taxpayers must use the following electronic platforms for filing:
• Electronic Filing and Payment System (eFPS): For taxpayers mandated to use the system or those who voluntarily enrolled.
• Offline eBIRForms Package (v7.9.5): For non-eFPS taxpayers and those filing "No Payment" returns. Taxpayers using this package should capture a screenshot of the pop-up message confirming successful submission as proof of filing.
• Tax Software Providers (TSPs): BIR-certified providers for specific returns.

Manual filing is strictly prohibited except when there is a BIR-issued advisory regarding system unavailability, a justifiable reason determined by the Commissioner, or when the specific tax return is unavailable on electronic platforms.

𝟐. 𝐄𝐥𝐞𝐜𝐭𝐫𝐨𝐧𝐢𝐜 𝐚𝐧𝐝 𝐌𝐚𝐧𝐮𝐚𝐥 𝐏𝐚𝐲𝐦𝐞𝐧𝐭 𝐎𝐩𝐭𝐢𝐨𝐧𝐬
Taxes must be settled through these electronic payment platforms:
• eFPS-Authorized Agent Banks (AABs): For mandated eFPS users.
• ePayment Gateways: Including Land Bank of the Philippines (LBP) Link.Biz Portal, UnionBank Online, DBP PayTax Online, and mobile apps like Maya and MyEG (which accepts GCash, GrabPay, and ShopeePay).
Over-the-counter manual payment at AABs is only permitted if the return was filed via eBIRForms, if eFPS enrollment is still in process, or if the electronic systems are unavailable.

𝟑. 𝐆𝐮𝐢𝐝𝐞𝐥𝐢𝐧𝐞𝐬 𝐟𝐨𝐫 𝐌𝐢𝐜𝐫𝐨 𝐚𝐧𝐝 𝐒𝐦𝐚𝐥𝐥 𝐓𝐚𝐱𝐩𝐚𝐲𝐞𝐫𝐬
• BIR Form No. 1701-MS: This form is currently not available in eFPS or the Offline eBIRForms Package. Taxpayers using this form must file manually by downloading the fillable version from the BIR website or requesting copies from an RDO.
• Electronic Option: Micro and small taxpayers may opt to file BIR Form No. 1701 or 1701A electronically instead of filing 1701-MS manually.
• Exemption from Penalties: No "wrong venue" penalties will be imposed on micro and small taxpayers who file electronically or use Form 1701-MS manually.

𝟒. 𝐒𝐮𝐛𝐦𝐢𝐬𝐬𝐢𝐨𝐧 𝐨𝐟 𝐀𝐭𝐭𝐚𝐜𝐡𝐦𝐞𝐧𝐭𝐬
The BIR no longer requires the manual stamping of "Received" on the AITR; the Filing Reference Number (FRN) or Tax Return Receipt Confirmation (TRRC) serves as official proof of filing.
• Required attachments (e.g., Audited Financial Statements, BIR Form 2307, etc.) must be submitted electronically via the Electronic Audited Financial Statement (eAFS) system.
• Deadline for Attachments: Within 15 days from the filing deadline or the date of late filing.

𝟓. 𝐁𝐈𝐑 𝐞𝐋𝐨𝐮𝐧𝐠𝐞 𝐀𝐬𝐬𝐢𝐬𝐭𝐚𝐧𝐜𝐞
Taxpayers needing assistance with electronic filing may visit the BIR eLounge facility at their respective Revenue District Offices (RDOs). Priority is given to:
• Senior Citizens and Persons with Disabilities (PWDs).
• Employees with compensation income from multiple employers.
• Taxpayers without internet access.

Taxpayers and practitioners are allowed a maximum of three (3) transactions per day or one (1) hour of use, whichever is shorter.
To know more about this issuance, please refer to the following link:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%2020-2026.pdf

Please be reminded of the following deadlines for today, 16 March 2026.

To know more about our Firm, please visit our website at www.morfecenetacpas.com

Please be reminded of the following deadlines for today, 15 March 2026.

To know more about our Firm, please visit our website at www.morfecenetacpas.com