The Bureau of Internal Revenue released Memorandum Circular No. 51-2024 on April 8, 2024, which aimed to provide procedures for the orderly submission and payment of Annual Income Tax Returns (AITR) and attachments thereto for the calendar year 2023.

Filing of Tax Returns

Taxpayers using the BIR’s Electronic Filing and Payment System (EFPS) Filers/Users shall be required to use the EFPS must file the AITR electronically and pay the applicable taxes through their EFPS-Authorized Agent Bank (AAB) where they are enrolled. This shall be applicable for ITRs under the BIR Form No. 1700 series. 

However, BIR Form No. 1702-MX is not yet available in the EFPS. As such, filers of this tax return must file using eBIRForms Package v7.9.4.2 and pay their taxes using BIR Form 0605 in their EFPS-AABs facility, with tax type IT and alphanumeric tax code (ATC) of MC 200.

Moreover, filing and payment using eBIRForms for EFPS taxpayers are applicable in cases where the following otherenrollment in the EFPS is still being processed; whenforms were not available in the system;the EFPS is unavailable under a BIR advisory given on the BIR website; or, when the EFPS-AAB issued an advisory about the unavailability of the system's AABs.

eBIRForms Filers/Users

On the other hand, non-EFPS filers may use the eBIRForms Package v7.9.4.2 to file the AITR electronically. This facility differs from the EFPS in that it offers access to all AITRs. 

Electronically filed AITRs without necessary attachments do not need to be submitted to the Large Taxpayers Office/Revenue District Office (RDO). The generated Filing Reference Number (FRN) from the EFPS or the Tax Return Receipt Confirmation (TRRC) is adequate proof of return filing.

Payment of Taxes 

Taxpayers have two modes of payment of taxes, namely, manual payment and online payment through electronic payment (ePay) gateways. 

Manual payments may be made through any AAB. In the event when there are no AABs, the tax due shall be paid with the Revenue Collection Officer (RCO) under any RDO. However, cash payment is only limited up to 20,000.00 and check regardless of amount, payable to Bureau of Internal Revenue. 

On the other hand, payment may be made online through electronic payment (ePay) gateways such as the Landbank of the Philippines (LBP) Link.BizPortal, Development Bank of the Philippines’ (DBP) PayTax Online, Union Bank of the Philippines (UBP) Online/The Portal Payment Facilities, or through Tax Software Providers (TSP) such as Maya or MyEG.

Taxpayers who shall pay their tax due online using the ePay Gateways must file the corresponding AITR online through the eBIRForm Package.

AITRs with No Payment

Moreover, no payment AITRs shall be filed electronically through the eBIRForms. However, (1) senior citizens (SCs) or persons with disabilities (PWDs) filing their own returns, (2) employees deriving purely compensation income from two or more employers during the year or from a single employer, although the income of which has been correctly subjected to withholding tax, but whose spouse is not entitled to substituted filing, and (3) employees qualified for substituted filing but opted to file for an ITR and are filing for purposes of promotions, loans, scholarships, or foreign travel requirements, following taxpayers may manually file their No Payment AITRs with the RDO in three (3) copies.

Required Attachments to the AITR

Depending on the taxpayer classification and type, and as required by certain BIR regulations, taxpayers may be required to file the Proof of Payment/Acknowledgement Receipt of Payment;

Certificate of Independent CPA duly accredited by the BIR; Unaudited or Audited Financial Statements; Notes to AFS; Statement of Management Responsibilities (SMR); BIR Forms No. 2307, 2304, 2316, 1709; System generated Acknowledgement Receipt or Validation Report of electronically submitted SAWT; Duly approved Tax Debit Memo; Proof of Foreign Tax Credits; Proof of Prior Year’s Excess Credits; and Proof of other Tax Credits/Payments, among others. 

Except for Certificates of Withholding Tax (BIR Forms), the following attachments should be submitted electronically via eAFS or manually to the Large Taxpayers Office/Division, RDO, or RCO. This must be sent within fifteen (15) days of the date of electronic filing or the return's filing deadline, whichever is later, or within fifteen (15) days of filing if the return was filed late.

Attachments to the AITR must only be stamped on the Audit Certificate, Balance Sheet/Statement of Financial Position, and Income Statement/Statement of Comprehensive Income. Companies and other legal entities must stamp "Received" on at least two (2) extra copies of the AFS for filing with the Securities and Exchange Commission (SEC).

Please be guided accordingly.



P&A Grant Thornton

Certified Public Accountants

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd


As published in SunStar Cebu, dated 22 April 2024