Tax Alerts

2021 AITR still due on April 18, 2022; filing of tentative AITR allowed and may be amended without penalties until May 16, 2022; e-signature allowed for all returns and attachments to AITR

(Revenue Memorandum Circular Nos. 42 and 44-2022 issued on April 12, 2022)

This Tax Alert is issued to clarify the filing deadline for the calendar year (CY) 2021 Annual Income Tax Return (AITR), guidelines for filing and payment thereof, the use of electronic signature, and the submission of attachments to the electronically filed AITR.

2021 AITR filing deadline

  • CY 2021 AITR is due for filing and payment on or before April 18, 2022, since April 15, 2022 falls on a non-working holiday.
  • Tentative AITR filed on or before April 18, 2021 may be amended on or before May 16, 2022 without imposition of penalties. Any overpayment of taxes paid as a result of amendment may be carried over as tax credit against the same tax type in the succeeding period, or file for refund.

Filing and payment guidelines

  • For non-EFPS taxpayers, filing of no-payment returns shall be done through eBIRForms system.
  • Filing of newly created returns not yet available in the eFPS Facility by EFPS filers shall be done using the eBIRForms system.
  • For EFPS filers, filing of BIR Form 1702RT with or without payment shall be made through EFPS.
  • For EFPS filers, filing of BIR Forms 1702 EX and 1702MX shall be done using eBIRForms system and payments, if any, shall be made through eFPS using BIR Form No. 0605 using ATC MC 200.
  • Below are the payment options for manual and eBIRForms filers:

1. Manual Payment- through Authorized Agent Banks (AABs) and Revenue Collection Officers (RCOs) notwithstanding the Revenue District Office (RDO) jurisdiction.

Taxpayers may file the AITR and pay the corresponding taxes through AABs and RCOs anywhere, even outside the jurisdiction of the Revenue District Office where the taxpayer is registered. (BIR Advisory dated March 22, 2022 and Bank Bulletin No. 2022-06)

2. Online Payment

a. GCash/ PayMaya, and MyEG Mobile Payment

b. Landbank of the Philippines (BP) Linkbiz Portal, for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/ Debit Card

c. DBP Tax Online, for holders of VISA/ Master Credit Card and/or Bancnet ATM/ Debit Card

d. Unionbank of the Philippines online portal, for taxpayers who have account with UBP or instapay using UPAY facility for individual non-account holder of UBP.

Use of electronic signature

  • All tax returns, attachments and documents can be signed by the taxpayer or its authorized representative or signatory using an electronic signature. Such electronic signature shall be deemed equivalent to an actual signature or “wet signature” for filing purposes.

Submission of attachments

  • Required attachments to the AITR electronically filed/ amended AITR for CY 2021 shall be submitted not later than May 31, 2022 to the RDO/ LTS/ LTDO where the taxpayer is registered or through Electronic Audited Financial Statements (eAFS) facility.