The Commissioner of Internal Revenue has issued Revenue Memorandum Circular (RMC) No. 46-2022, clarifying that the deadline of submission of attachments to the 2021 Annual Income Tax Return (AITR) shall be on or before May 31, 2022, in relation to the provisions stated in RMCs 42-2022 and 44-2022.

The submission of the required attachments on the said due date applies regardless of whether the electronically filed AITR is an original or an amended return. It may be made either manually to the Revenue District Office (RDO) or to the Large Taxpayers Division where the taxpayer is registered, or electronically through the Electronic Audited Financial Statements (eAFS) System of the BIR.

Furthermore, the circular reiterates that manual filers of the 2021 Annual Income Tax Return are mandated to file and pay manually the corresponding tax due to any Authorized Agent Bank (AAB) or to the Revenue Collection Officers (RCOs) of any RDO on or before April 18, 2022. The eBIRForms and eFPS filers shall follow the same guidelines prescribed in RMC No. 44-2022.

Please be guided accordingly.



P&A Grant Thornton

Certified Public Accountants


As published in SunStar Cebu, dated 18 May 2022