Annual Income Tax Return (AITR) Filing Guide for Philippine Taxpayers

The Annual Income Tax Return (AITR) must be filed and paid within the deadline prescribed by the Bureau of Internal Revenue (BIR). After filing and payment, taxpayers are also required to submit the supporting attachments to the filed AITR within the period set by existing regulations.

To avoid long queues, system congestion, and potential filing or payment issues that often occur as deadlines approach, taxpayers are strongly encouraged to complete their filing obligations as early as possible.

This article provides practical guidance on the filing, payment, and submission of the Annual Income Tax Return and its required attachments, helping taxpayers comply efficiently with their tax obligations. Looking for a specific topic? Use the table of contents below to find what you need in seconds.

• What Is an Annual Income Tax Return?
• Who Is Required to File and Pay an Annual Income Tax Return?
• When Is the Deadline for Filing and Payment of the Annual Income Tax Return?
  • Examples of Annual Income Tax Return Deadlines
    • Example 1: Calendar Year Taxpayer
    • Example 2: Fiscal Year Taxpayer
    • Example 3: Mixed Income Earner (Calendar Year)
• What Are the BIR Forms Used in Filing and Payment of the Annual Income Tax Return?
  • For Individuals
  • For Non-Individuals such as Corporations and Partnerships
• How to File the BIR Forms for Annual Income Tax Return?
• How to Pay the Tax on BIR Forms for the Annual Income Tax Return?
• What Is the Summary Alphalist of Withholding Taxes at Source (SAWT)?
• What Are the Required Attachments to the Annual Income Tax Return?
  • General Proofs of Filing and Payment
  • Withholding Tax and Alphalist Submissions
  • Financial Statements
  • Income and Tax Credit Certificates
  • Tax Credits and Other Supporting Documents
  • Special Reports and Disclosures
• When Is the Deadline for Submission of Required Attachments to the Annual Income Tax Return?
• How to Submit the Required Attachments to the Annual Income Tax Return
• Make Tax Easy

What is an Annual Income Tax Return?

An Annual Income Tax Return (AITR) reports a taxpayer’s total income for a specific taxable year and determines the income tax due based on that income. It summarizes how much tax a taxpayer is required to pay – or is entitled to as a refund – after considering allowable deductions and tax credits.

Income tax is imposed on net taxable income, which is calculated by deducting allowable expenses from total gross income earned during the taxable year.

Net Taxable Income
= Annual Gross Income
− Allowable Deductions

Once the net taxable income is determined, the applicable income tax rate is applied to compute the income tax due.

Income Tax Due
= Net Taxable Income × Applicable Income Tax Rate

To arrive at the final amount payable or creditable, any allowable tax credits or previous tax payments are deducted from the income tax due.

Income Tax Payable (or Overpayment)
= Income Tax Due − Tax Credits

These general income tax computation principles apply to individuals engaged in business, self-employment, or the practice of profession. Corporations, however, may be subject to additional rules, such as the Minimum Corporate Income Tax (MCIT), where applicable.

Who Is Required to File and Pay an Annual Income Tax Return?

In general, an individual is required to file and pay an Annual Income Tax Return (AITR) if they fall under any of the following categories:

• Employees earning compensation income who are not qualified for substituted filing, such as those with multiple employers during the year or additional sources of income
• Individuals engaged in business, self-employment, or the practice of a profession, regardless of whether income is earned regularly or occasionally
• Mixed-income earners, meaning individuals who earn both compensation income and income from business or professional activities

Taxpayers who belong to any of these categories are generally required to file an AITR to determine the correct income tax due or any overpayment, in accordance with applicable tax laws and regulations.

When Is the Deadline for Filing and Payment of the Annual Income Tax Return?

The deadline for filing and payment of the Annual Income Tax Return (AITR) depends on the taxpayer’s chosen accounting period:

• Calendar Year Reporting (most common)
  Taxpayers using the calendar year are required to file and pay the AITR on or before April 15 following the close of the taxable year, unless a different deadline is prescribed by the Bureau of Internal Revenue (BIR).
• Fiscal Year Reporting
  Taxpayers adopting a fiscal year must file and pay the AITR on or before the 15th day of the fourth month following the close of the fiscal year.

In addition to the AITR, taxpayers required to submit the Summary Alphalist of Withholding Taxes at Source (SAWT) must also electronically submit the corresponding DAT file to esubmission@bir.gov.ph within the same filing deadline applicable to their accounting period.

Examples of Annual Income Tax Return Deadlines

Example 1: Calendar Year Taxpayer

A self-employed professional follows the calendar year, which runs from January 1 to December 31.

• Taxable year covered: January 1 to December 31
• AITR filing and payment deadline: On or before April 15 of the following year
• SAWT (if applicable): Must also be submitted on or before April 15

This is the most common setup for employees, freelancers, and small business owners.

Example 2: Fiscal Year Taxpayer

A corporation adopts a fiscal year running from July 1 to June 30.

• Taxable year covered: July 1 to June 30
• AITR filing and payment deadline: On or before the 15th day of the fourth month following the end of the fiscal year
• Deadline in this example: October 15
• SAWT (if applicable): Must be submitted on or before the same date

Fiscal year reporting is typically used by corporations or businesses whose operations align better with a non-calendar reporting period.

Example 3: Mixed Income Earner (Calendar Year)

An individual earns compensation income from employment and professional income as a freelancer, all reported on a calendar year basis.

• Taxable year covered: January 1 to December 31
• AITR filing and payment deadline: On or before April 15 of the following year

Even if employment income is tax-withheld monthly, the presence of additional income requires filing an Annual Income Tax Return.

What are the BIR Forms used in filing and payment of the Annual Income Tax Return?

The applicable BIR Forms for the Annual Income Tax are as follows:

For Individuals

• BIR Form 1700 – Annual Income Tax Return for Individuals Earning Purely Compensation Income not covered by Substituted Filing.
  
• BIR Form 1701A – Annual Income Tax Return for Individuals Earning Income Purely from Business, Self-Employment or Practice of Profession who availed 8% Flat Income Tax Rate or Graduated Income Tax Rate – Optional Standard Deduction. For more information about BIR Form 1701A, you may also read our article BIR Form 1701A.
  
• BIR Form 1701 – Annual Income Tax Return for Individuals engaged in Business, Self-Employment, Practice of Profession and Mixed Income Earners. For more information about BIR Form 1701, you may also read our article BIR Form 1701.

For Non-Individuals such as Corporations and Partnerships

• BIR Form 1702EX – Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer with EXEMPT RATE.

• BIR Form 1702MX– Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with MIXED or SPECIAL RATE.
  
• BIR Form 1702RT – Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate.

How to File the BIR Forms for Annual Income Tax Return?

The applicable BIR Forms for the Annual Income Tax Return can be filed using the following:

a. EFPS – Electronic Filing and Payment System

EFPS is a web-based system of the Bureau of Internal Revenue (BIR) used in filing and payment of BIR Forms including the Annual Income Tax Return.

It is used by taxpayers that are mandated or required to use EFPS. And are already registered in EFPS. Click here for the webpage of EFPS.

b. EBIRForm – Electronic BIR Form System

EBIRForm is a downloadable system of the Bureau of Internal Revenue (BIR). After you download the file, install it in your computer and use it in filing taxes using the applicable BIR Forms including the Annual Income Tax Return.

It is used by taxpayers who are not required to enroll and use EFPS. For the latest eBIRFORM system version as of this article writing date, Download eBir Forms.

c. Authorized Tax Software Provider (ATSP)

ATSP are third party tax software providers, accredited by the BIR. ATSP automates the preparation and filing of the applicable BIR Forms. Such as MPM Accounting Software which is a duly registered ATSP in the BIR. For other options Click here for the list of ATSP.

How to Pay the tax on BIR Forms for the Annual Income Tax Return?

Payment of tax due on annual income tax return can be done in the following method:

a. via Electronic Filing and Payment System (EFPS)

If taxpayer is mandated to use EFPS, the payment of the income tax payable must be paid in EFPS.

b. via Authorized Agent Banks (AABs)

Taxpayer can pay via over the counter thru applicable AABs of the respective BIR Regional District Office (RDO) where the taxpayer is registered.

c. via EPAYMENT Channels

EPayment Channels are online or electronic payment channels that accepts payment of tax payables, such as Maya, Landbank, DBP, and Myeg.ph.

We personally use & recommend MYEG.ph.

d. via Authorized Tax Software Provider (ATSP)

If such ATSP accepts payment of tax due.

Note: MPM Accounting Software does not accept payment of tax payable. Instead, we recommend paying via ePayment Channels, such as Myeg.ph, or via AABs, or over-the-counter thru RDO’s AABs.

What is the Summary Alphalist of Withholding Taxes at Source (SAWT)?

SAWT is a required attachment to the annual income tax return for taxpayer who claims tax credits or tax deductions. It is normally a summary of all the signed BIR Form 2307 – Certificate of Creditable Tax Withheld at Source received from customers.

BIR Form 2307 is a tax certificate from tax withheld by customers on their income payments to your service rendered or product sold.

If you receive a signed BIR Form 2307 from your customers and use it as tax credit in your income tax return, make sure to submit a summary alphalist of withholding taxes at source (SAWT) in data file (DAT file) format to esubmission@bir.gov.ph as a required attachment to your Annual Income Tax Return. This is to ensure you can validly claim it as tax credits.

Deadline of submission of SAWT is the same as the deadline of filing and payment of the AITR.

Note: If you are using MPM Accounting Software, SAWT Dat file is automatically prepared based on encoded sales with creditable withholding tax. It can also automatically submit the Dat file to esubmission@bir.gov.ph after the BIR Form is filed. For more details and free trial, visit MPM Accounting Software.

What Are the Required Attachments to the Annual Income Tax Return?

The required attachments to the Annual Income Tax Return (AITR) are prescribed by the Bureau of Internal Revenue (BIR) and may be updated from time to time through revenue issuances.

In the absence of newly published guidelines for a specific taxable year, taxpayers are generally advised to refer to the most recent BIR guidelines issued for the immediately preceding year, as these are commonly adopted unless superseded by a new revenue memorandum.

Based on the latest available BIR guidance, the following attachments are typically required when filing the Annual Income Tax Return, if applicable:

General Proofs of Filing and Payment

• Proof of filing of the applicable BIR Annual Income Tax Return form (e.g., BIR Forms 1700, 1701, 1701A, 1702RT, 1702MX, or 1702EX)
  • For eFPS filers: Filing Reference Number (FRN)
  • For eBIRForms or Authorized Tax Software Providers (ATSP) filers: Tax Return Receipt Confirmation (TRRC)
• Proof of payment or Acknowledgement Receipt of Payment

Withholding Tax and Alphalist Submissions

• System-generated Acknowledgement Receipt or Validation Report for the electronically submitted Summary Alphalist of Withholding Taxes (SAWT), if required

Financial Statements

• Audited Financial Statements (AFS) and Notes to Financial Statements
• Certificate of Independent Certified Public Accountant (CPA) duly accredited by the BIR
• Statement of Management Responsibility (SMR), where applicable

Income and Tax Credit Certificates

• Signed copies of BIR Form 2307 – Certificate of Creditable Tax Withheld at Source, if applicable
• Signed copies of BIR Form 2304 – Certificate of Income Payments Not Subject to Withholding Tax, if applicable
• Signed copies of BIR Form 2316 – Certificate of Tax Withheld on Compensation, for mixed-income earners

Tax Credits and Other Supporting Documents

• Proof of foreign tax credits, if applicable
• Proof of prior year excess credits, if applicable
• Proof of other tax credits or advance payments, if applicable

Special Reports and Disclosures

• BIR Form 1709 – Information Return on Transactions with Related Parties, if applicable
• Proof of tax exemptions or entitlement to special income tax rates, if applicable

Taxpayers are encouraged to regularly check BIR issuances and official announcements to confirm whether additional requirements apply or if any updates have been introduced for the current taxable year.

When Is the Deadline for Submission of Required Attachments to the Annual Income Tax Return?

The submission of the required attachments to the Annual Income Tax Return (AITR) is due within fifteen (15) days from the deadline for filing and payment of the AITR, unless otherwise specified by the Bureau of Internal Revenue (BIR).

For taxpayers following the calendar year, this generally means that attachments must be submitted on or before April 30 following the close of the taxable year. Taxpayers using a fiscal year should submit their attachments within the same fifteen (15)-day period counted from their applicable AITR filing deadline.

Timely submission of all required attachments is essential to avoid penalties, incomplete filings, or compliance issues during audits or verification.

How to Submit the Required Attachments to the Annual Income Tax Return

The required attachments to the Annual Income Tax Return (AITR) may be submitted either electronically or manually, depending on the taxpayer’s circumstances and the applicable BIR rules. The Bureau of Internal Revenue generally encourages electronic submission to promote efficiency and convenience.

a. Submission via Electronic Audited Financial Statements (eAFS)

The Electronic Audited Financial Statements (eAFS) system is a web-based platform provided by the BIR for the electronic submission of AITR attachments. This allows taxpayers to upload supporting documents online instead of submitting them physically at the RDO.

Electronic submission is encouraged as it helps reduce physical transactions, minimizes delays, and provides an electronic acknowledgment of submission.

For a more detailed discussion on how eAFS works and who are required to use it, you may also read our related article How to use BIR eAFS.

b. Submission via Manual Filing at the Revenue District Office (RDO)

Another option is manual submission of the required attachments at the taxpayer’s registered Revenue District Office (RDO).

• Attachments are typically submitted in two (2) copies
• The RDO will affix a received stamp on key pages such as:
  • the Audit Certificate
  • Balance Sheet
  • Income Statement

Manual submission may still apply to taxpayers who are not required to use eAFS or who are otherwise allowed to file manually under existing BIR guidelines.

Filing the Annual Income Tax Return and submitting all required attachments accurately and on time are essential for proper tax compliance. Taxpayers are advised to regularly check official BIR announcements for any updates to filing procedures or requirements.

If you have questions or need clarification, feel free to leave a comment below. If you found this article helpful, consider sharing it with others who may benefit from it.

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