Tax Alerts

Online submission of filed 2019 annual ITR and its required attachments with the BIR

(Revenue Memorandum Circular No. 49-2020, June 1, 2020)

This Tax Alert is issued to inform all concerned on the updated modes of submission of duly filed 2019 annual income tax returns (ITRs) and its attachments.

A. Manual submission through the Revenue Collection Officers (RCOs) nearest to the taxpayer notwithstanding Revenue District Office (RDO) jurisdiction

The following will be accepted and stamped “Received” by the BIR:

  1. For manual filers with payments made through online facility – ITR
  2. For Electronic filers - copy of the Filing Reference Number generated from the eFPS/E-mail Confirmation from the eBIR Forms System
  3. Attachments - on the page of the Balance Sheet, Income Statement, and Audit Certificate only, if applicable. For corporations and other juridical persons, at least 2 extra copies of the AFS should be stamped “RECEIVED” for filing with the Securities and Exchange Commission (SEC).

B. Online submission through eAFS

Alternatively, for 2019 annual ITRs, any taxpayer may submit their filed ITR and its required attachments through the AFS eSubmission (eAFS) facility of the Bureau of Internal Revenue (BIR).

  1. Create account under the BIR’s AFS eSubmission facility (https://eafs.bir.gov.ph/eafs/). Ensure to click the activation link sent to the email of the system user within 72 hours. Otherwise, the enrollment process will be repeated.
  2. Scan the documents and save them into PDF files. The required attachments should be grouped into three (3) document files. Refer to the full text of the RMC for the required document group and filename for each attachment.
  3. Upload the documents in the eAFS.
  4. Save the system generated Transaction Reference Number/acknowledgement for successful submission that will be sent to the email of the system user. The Transaction Reference Number shall serve as proof of submission by the taxpayer, in lieu of the document stamped “RECEIVED”.
  5. Keep the original copies of the submitted scanned documents in accordance with existing regulations on records retention. Such must be readily available for presentation to the BIR upon request.

Refer to Annex 1 of the RMC for the eAFS user guide (https://www.bir.gov.ph/images/bir_files/internal_communications_1/Advisory/posted%20during%20quarantine%20march%202020/RMC%20No.%2049-2020_Annex%201_copy.pdf).