(Revenue Memorandum Circular No. 32-2023, issued on March 16, 2023)
This Tax Alert is issued to inform all concerned on the guidelines on the filing and payment of the annual income tax return (AITR) for the calendar year 2022.
2022 AITR filing deadline
- The deadline for the filing and payment of the AITR for the year 2022 is on April 17, 2023 (Monday) since the statutory deadline of April 15, 2023 falls on a Saturday.
2022 AITR filing and payment guidelines
- Taxpayers may file their 2022 AITR and pay the corresponding taxes through Authorized Agent Banks (AABs) and Revenue Collection Officers (RCOs), notwithstanding the Revenue District Office (RDO) where the taxpayer is registered, without imposition of penalties for wrong venue filing.
- Taxpayers required to use the Electronic Filing and Payment System (eFPS) shall file their AITR electronically and pay the corresponding taxes through the eFPS-AABs where they are enrolled.
- eFPS filers may only use the electronic BIR Forms (eBIR Forms) in cases wherein the filing could not be done through eFPS due to the following:
a. Enrollment to BIR-eFPS and eFPS-AAB is still in process;
b. Enhanced forms are not yet available in the eFPS;
c. Unavailability of BIR-eFPS covered by duly released advisory; or
d. Unavailability of eFPS-AAB system as informed by the AAB.
AITRs already filed through the eBIR Forms are no longer required to be filed through the eFPS.
- Payment of taxes for electronically filed returns through the eBIR Forms may be made through any AAB or RCO of the RDO or through the following Electronic Payment (ePayment) Gateways:
a. Development Bank of the Philippines’ (DBP) Pay Tax Online (for Visa/Mastercard Credit Card and/or BancNet ATM/DebitCard holders)
b. Land Bank of the Philippines’ (LBP) Link.Biz Portal (for taxpayers who have ATM account with LBP and/or holders of BancNet ATM/Debit/Prepaid Card and taxpayers using PCHC PayGate or PESONet facility for depositors of RCBC, Robinsons Bank, Union Bank, BPI, PSBank and Asia United Bank)
c. Union Bank’s Online/The Portal Payment Facility (for taxpayers who have an account with Union Bank of the Philippines) and InstaPay via UPAY (for individual non-Union Bank account holders)
d. Tax Software Provider/Taxpayer Agent – GCash/Maya/MyEG
- Manually filed AITRs may be paid through RCOs of the RDO in cash up to twenty thousand pesos (P20,000) only, or in check regardless of amount. The check should be made payable to “Bureau of Internal Revenue”.
- “No Payment Returns” shall be filed electronically through the eBIRForms. However, manual filing shall still be allowed with the registered RDO of the taxpayer through the submission of three (3) copies of electronic or computer-generated returns or photocopied returns in its original format and in Legal/Folio size bond paper for the following taxpayers:
a. Senior Citizens or Persons with Disabilities (PWDs) filing their own tax returns;
b. Employees deriving purely compensation income not qualified for substituted; and
c. Employees qualified for substituted filing but opted to file an AITR for promotion, loans, scholarship, foreign travel requirements, etc.
Submission of attachments to the AITR
- Taxpayers who electronically filed and/or paid returns using eBIRForms or eFPS, without any attachment required, need not submit printed copy of e-filed tax returns to the office under the Large Taxpayers Service/Revenue District Offices.
- The filing reference number (FRN) generated upon filing through the eFPS or the e-mail confirmation from eBIR Forms shall serve as proof of filing of the returns.
- For electronically filed AITRs, taxpayers may submit its attachments through the Electronic Audited Financial Statement (eAFS) System or to the registered RDO of the taxpayer within fifteen (15) days from the deadline of filing of the AITR. The printed copy of the AITR need not be stamped and only the attachments thereto shall be stamped “Received” by the RDO/Large Taxpayer Services (LTS).
