(Revenue Memorandum Circular No. 61-2023, issued on May 24, 2023)
This Tax Alert is issued to inform all concerned on the procedures in the processing of taxpayer’s request for stamping of electronically filed income tax returns (ITRs) filed through eBIRForms.
Pursuant to Revenue Memorandum Circular (RMC) No. 32-2023, “No Payment AITRs” for calendar year 2022 shall be filed electronically through eBIRForms. Hence, taxpayers no longer need to file “No Payment AITRs” manually.
Nevertheless, Revenue District Offices (RDOs) may still manually stamp printed electronically filed AITRs. The requesting taxpayers (e.g. expatriates of multinational companies who needs proof of filing and payment of their taxes here in the Philippines) must furnish a letter request, with attached supporting documents, stating the reason why they need for their respective returns to be manually stamped “Received” by the BIR.
The RDOs shall stamp “Received” on the electronically filed ITRs/AITRs after checking and verifying the supporting documents presented by the taxpayer.
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