You are generally required to file taxes if you are a:

• Resident citizen receiving income from sources within or outside the Philippines; or
• Resident alien, non-resident citizen, or ‘non-resident alien engaged in trade or business’, receiving income from sources within the Philippines.

You can file taxes online, or in person.

How to File Taxes in the Philippines Online

1. Enrol in eFPS
2. Fill in Tax Information
3. Receive Confirmation
4. Fill in the eFPS Payment Form
5. Receive Confirmation

Step 1: Enrol in eFPS

You can file your taxes online on the Bureau of Internal Revenue’s e-Filing and Payment System here(the link is external). Under the ‘login’ button, click on ‘Enrol to eFPS’.

To enrol, you are required to fill in:

• Your Tax Identification Number (TIN);
• Your personal details e.g. name, date of birth, address; and
• Your bank account details with an Authorised Agent Bank (AAB).

Step 2: Fill in Tax Information

Upon successful enrolment, fill out the tax returns fields with the required details, and submit the information.

Step 3: Receive Confirmation

After successful online filing and submission of the tax return, a Filing Reference Number (FRN) page is generated and displayed. Record the Reference No. and click ‘Proceed to Payment’.

Step 4:  Fill in eFPS Payment Form

The eFPS Payment Form is displayed with default payment information retrieved from the e-filing service. Next to ‘eFPS mode of payment’, select your AAB. Click ‘submit’.

Step 5: Receive Confirmation

Upon successful payment, a confirmation screen will appear, stating that the eFPS has received the payment transaction.

How to File Taxes in the Philippines In-Person

Step 1: Fill in BIR Form 1700 ‘Annual Income Tax for Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Related Income) and Marginal Income Earners’

Print and complete 3 copies of BIR Form 1700.

The following documentation is required:

• Certificate of Income Tax Withheld on Compensation (BIR Form 2316)
• Income Tax Return previously filed and proof of payment (if filing an amended return for the same income year)

The following documentation may be required, if applicable:

• Waiver of the Husband’s right to claim an additional exemption
• Duly approved Tax Debit Memo
• Proof of Foreign Tax Credits

You may be required to fill in other forms if you are self-employed or receive both business and employment (‘compensation’) income. You can access these forms on the BIR website here

Step 2: Submit Tax Forms

With Payment

Proceed to the nearest Authorised Agent Bank (AAB) where you are registered. Alternatively, proceed to the Revenue Collection Officer or Authorised City or Municipal Treasurer, located within the Revenue District Office (RDO) where you are registered. Submit your forms with the relevant attachments and payment.

• A list of AABs can be found here
• A list of RDOs can be found here

Receive your copy of the stamped and validated form from the teller of the AAB, Revenue Collection Officer, or Treasurer.

Without Payment

For ‘no payment’ returns, including refundable returns, proceed to the Revenue District Office (RDO) where you are registered or any BIR Tax Filing Centre. Submit your forms with the relevant attachments.

Receive your copy of the stamped and validated form from the RDO or Tax Filing Centre representative.

A list of RDOs can be found here.