Annual return and eAFS

3 quick questions. Pick an answer to see why.

1. Which annual income tax return does Kuting Kitchen OPC file?

1701A 1702-RT 1702Q

An OPC is a corporation, and one taxed at the regular rates files the 1702-RT. The 1701 family is for individuals; the 1702Q is quarterly.

2. Kuting Kitchen files its 2026 annual return on 15 April 2027. When are the attachments due through eAFS?

The same day, 15 April Within 15 days after the deadline: 30 April 2027 With the SEC filing in June

Attachments go through eAFS within 15 days after the filing deadline. If the return is filed late, the 15 days count from the day it was filed.

3. Why does Kuting Kitchen do its eAFS upload before filing financial statements with SEC?

SEC accepts the eAFS confirmation in place of a BIR "Received" stamp SEC uploads the statements to BIR for you There is no reason; the order doesn't matter

The eAFS Transaction Reference Number and confirmation PDF stand in for the BIR stamp that SEC asks for on the financial statements.

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