Even if you end up with no tax due after computing your income tax, you must still file a no-payment return with the BIR. The filing procedure for ITR with no payment is similar to a filing with tax payment, regardless of method (eFPS/eBIRForms/manual). The deadline for the annual ITR is also the same: April 15 of every year. The only difference between filing an ITR with payment and with no payment, aside from non-payment of tax, is the venue where you’ll file your no-payment return. No payment returns should be filed directly with the RDO where you’re registered. Whether you have tax due or not, the BIR officer should stamp “Received” on your ITR upon filing.