Your Guide to Filing Your 2025 Annual Income Tax Return in 2026

The deadline for filing your Annual Income Tax Return (AITR) for the year 2025 is April 15, 2026. Thanks to the Ease of Paying Taxes (EOPT) Act, the Bureau of Internal Revenue (BIR) has made the process simpler and more flexible.

Here is a quick and easy guide based on Revenue Memorandum Circular No. 020-2026:

1. Where to File?

Most taxpayers are encouraged to use the BIR's electronic channels:

• eFPS: For those mandated to use the Electronic Filing and Payment System.
• eBIRForms (v7.9.5):For those not required to use eFPS, including “No Payment” returns.
• Manual Filing: Only allowed if the BIR systems are down and an official advisory has been issued.

2. Special Note for Micro and Small Taxpayers

If you are classified as a Micro or Small Taxpayer, there is a new form for you: BIR Form No. 1701-MS.

• Since this form is not yet available in eFPS or eBIRForms, you are allowed to file manually.
• Simply download the PDF from the BIR website, print three (3) copies, and submit them to any Authorized Agent Bank (AAB) or your Revenue District Office (RDO).
• Good news:If you already filed using the old forms (1701 or 1701A) online, you don't need to refile using the new form.

3. How to Pay?

Paying your taxes is now “pay anywhere.” You can pay through:

• Online/ePayment: GCash, Maya, Landbank Link.Biz, or UnionBank Online.
• Banks: Any Authorized Agent Bank (AAB).
• RDO: If there are no AABs nearby, you can pay directly to the Revenue Collection Officer at your RDO.

4. No More Manual “Received” Stamps

If you file electronically, you don't need to go to the BIR office just to get a stamp. Your Filing Reference Number (FRN) or the Email Tax Return Receipt Confirmation serves as your official proof of filing.

5. Need Help?

If you're having trouble with the online systems, head to your local RDO. They have an eLounge — a self-service facility where BIR staff can assist you with your electronic filing.