Annual return and eAFS
One return settles the whole year, and its supporting papers follow 15 days later through eAFS. Here's how Kuting Kitchen files its 2026 1702-RT.
← 6.7 Keeping proofOne return left for 2026
It's April 2027. Kuting Kitchen paid income tax every quarter of 2026 on the 1702Q. One return still settles the year: the annual income tax return.
This section is how it gets filed, and the second job that comes 15 days later: uploading the attachments through eAFS.
Which form
An OPC is a corporation, and one taxed at the regular rates files the 1702-RT.
| Corporation, regular rates (Kuting Kitchen OPC) | 1702-RT |
|---|---|
| Corporation with only exempt income | 1702-EX |
| Corporation with exempt and regular income | 1702-MX |
| Sole proprietor | the 1701 family |
The return takes the whole year's income tax, then subtracts what was already paid on the 1702Qs and the marketplace 2307s. Lesson 7.5 works out the numbers.
The deadline: 15 April
The annual return is due on the 15th day of the fourth month after the year ends. For 2026, that's 15 April 2027, a Thursday.
Returns for 2025 were a one-off: RMC 30-2026 moved them to 15 May 2026. The rule itself didn't change, so plan for 15 April.
File and pay it like any return
File in eBIRForms (or eFPS if you're enrolled) and pay through an e-payment channel, the same way as Lessons 6.4 and 6.5.
The proof is the Tax Return Receipt Confirmation (TRRC) email from eBIRForms, or the Filing Reference Number (FRN) from eFPS. The return doesn't need a "Received" stamp.
Then the attachments, through eAFS
The papers that support the return go up separately, through BIR's eAFS (Electronic Audited Financial Statements) facility, within 15 days after the filing deadline.
| What | When | Where |
|---|---|---|
| 1702-RT, filed and paid | 15 Apr 2027 | eBIRForms or eFPSpay by e-payment |
| Attachments | 30 Apr 2027 | eAFS |
File the return late, and the 15 days count from the day you filed. Paper at the RDO is allowed only when BIR announces that eAFS is down.
Upload 1: the statements
First the year's financial statements with their notes, the Statement of Management's Responsibility that Carla signs, and the independent CPA's audit report.
They're the same statements that go to SEC later (Lesson 6.10).
Upload 2: the tax papers
Then the papers behind the return's own numbers: the 2307s you're claiming, the SAWT (Summary Alphalist of Withholding Taxes) acknowledgement, the filing confirmation, and the proof of payment.
Only the ones that apply to you. A form you never had to file isn't an attachment.
Audited or not?
For Kuting Kitchen, yes. The Tax Code (Sec. 232(A)) wants the books audited by an independent CPA every year once gross sales pass ₱3 million a year. Kuting Kitchen sells about ₱4.8 million a year.
An audit needs closed books, so book the auditor in January, not April. Lesson 6.9 covers closing the year.
The TRN
eAFS answers with a Transaction Reference Number (TRN) and a confirmation PDF from eafs@bir.gov.ph, showing the company name, TIN, taxable year and the files sent.
Keep it (Lesson 6.7). SEC accepts it in place of a BIR "Received" stamp on the financial statements you file with SEC (Lesson 6.10), so do eAFS first.
Pop Quiz: upload or not?
Carla's bookkeeper has a folder of 2026 papers. Which go up through eAFS with the 1702-RT?
Upload. They're the main attachment, audited because sales are above ₱3 million a year.
Upload. They support the withholding credits subtracted on the return.
Not needed here. 2316s go to the employees, with copies to BIR on the payroll calendar (Lesson 8).
Upload. Proof of payment is on BIR's list.
Not needed. Kuting Kitchen sold no property, so there's no 1606 to attach.
General information for learning, not tax advice. Kuting Kitchen is fictional. Filing and attachment rules from RMC 20-2026; the 2025 one-off date from RMC 30-2026. Your RDO has the final word on what applies to you.
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