Revenue Memorandum Circular No. 20-2026
Revenue Memorandum Circular No. 20-2026
Guidelines in the Filing of Annual Income Tax Returns and Payment of Corresponding Taxes Due Thereon For Calendar Year 2025
RMC No. 20-2026: 2025 Annual Income Tax Return Filing Guidelines
The BIR has released guidelines to help taxpayers efficiently file their 2025 Annual Income Tax Returns (AITRs) and pay corresponding taxes due on or before April 15, 2026. Here's what's covered in the document:
- Filing platforms — Approved electronic filing methods including eFPS, eBIRForms v7.9.5, and BIR-certified Tax Software Providers
- Payment channels — Available online and manual payment options for different taxpayer types
- Micro & Small taxpayer rules — Flexible form options (1701, 1701A, or 1701-MS) with no penalties for choosing any of them
- Attachment requirements — List of required documents and how to submit them via eAFS
- FAQs — Common questions answered specifically for Micro and Small taxpayers
Download the full PDF of the memorandum to get the complete guidelines, annexes, and FAQs to ensure your 2025 AITR filing is accurate and on time.