BIR issues guidelines on ITR filing on or before Apr 17

Amidst the income tax filing season, the Bureau of Internal Revenue (BIR) reminds taxpayers that the deadline for filing their annual income tax return (AITR) for 2022 and paying the corresponding taxes is April 17, 2023.

Revenue Memorandum Circular (RMC) No. 32-2023 provides the guidelines for the filing of the AITR for calendar year 2022 and the payment of the corresponding taxes with any authorized agent banks (AABs) and revenue collection officers (RCOs) “notwithstanding the Revenue District Office (RDO) jurisdiction, without imposition of penalties for wrong venue filing.”

The circular, issued March 3, 2023, further states that taxpayers mandated to use the Electronic Filing and Payment System (eFPS) should file the AITR electronically and pay the taxes due through the EFPS-AABs where they are enrolled.

The taxpayers should also use the eBIRForms in filing the AITR in cases when filing cannot be made through the eFPS due to the following reasons: enrollment to BIR-eFPS and eFPS-AAB is still in process; the enhanced forms are not yet available in the eFPS; the BIR-eFPS is unavailable, covered by a released advisory; or the eFPS-AAB system is unavailable as informed by the AAB.

Tax returns filed through the eBIRForms are no longer required to be filed through the eFPS, the RMC declares.

For returns electronically filed through the eBIRForms, the taxes due may be paid through any AABs or any RCOs of the RDO or through the following electronic payment (ePayment) gateways:

Development Bank of the Philippines’ Pay Tax Online (for Visa/Mastercard credit card and BancNet ATM/debit card holders)
Land Bank of the Philippines’ Link.Biz portal (for LBP ATM account holders or holders of BancNet ATM/debit/prepaid cards, and taxpayers utilizing PCHC PayGate or PESONet facility for depositors of RCBC, Robinsons Bank, Union Bank, BPI, PSBank and Asia United Bank)
Union Bank’s Online/The Portal Payment Facility (for taxpayers with an account with Union Bank) and InstaPay via UPAY (for individual non-Union Bank account holders)
Tax software providers/taxpayer agents such as GCash, Maya, MyEG
Meanwhile, taxpayers who will manually file their AITR and pay the taxes due through the RCOs of the RDO may pay in cash up to P20,000 only or in check regardless of the amount, payable to “Bureau of Internal Revenue.”

“No Payment AITRs” should be filed electronically through the eBIRForms. However, some taxpayers may manually file their “No Payment AITRs” with the RDO: Senior citizens or persons with disabilities filing their own returns; employees deriving purely compensation income from two or more employers, concurrently or successively at any time during the taxable year, or from a single employer, although the income of which has been correctly subjected to withholding tax, but whose spouse is not entitled to substituted filing; and employees qualified for substituted filing but opted to file for an ITR and are filing for promotion, loans, scholarships, foreign travel requirements, etc.

BIR further says that for electronically filed AITRs without any attachment required, “printed copy of the e-filed tax returns need not be submitted” to the office under the Large Taxpayers Service (LTS)/RDO. The generated Filing Reference Number from eFPS or the email confirmation from eBIRForms will serve as the proof of filing of returns.

Likewise, for electronically filed AITRs, taxpayers may submit the attachments to the bureau’s Electronic Audited Financial Statement (eAFS) System or to the LTS/RDO where the taxpayer is registered. Only the attachments will be stamped received by the LTS/RDO; the printed copy of AITR need not be stamped “Received,” says the BIR.

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