Bureau of Internal Revenue (BIR) Revenue Memorandum Circular No. 17-2019 dated January 23, 2019, "Circularizing the Availability of the New BIR Form No. 1701A - Annual Income Tax Return for Individuals Earning Purely from Business/ Profession (those under the graduated income tax rates with optional standard deduction (OSD) as mode of deductions or those who opted to avail of the 8% flat income tax rate) January 2018 Version"