In prior years, due to the pandemic, policies and guidelines were adopted for the filing and payment of taxes to adapt to the new normal. Thus, it is a welcome development that the Bureau of Internal Revenue (BIR) announced the same arrangement for calendar year 2022 through the issuance of Revenue Memorandum Circular No. 32-2023.


For calendar year 2022, the deadline for the filing and payment of the annual income tax return is on April 17, 2023 (Monday), considering that April 15 falls on a Saturday.

Filing and Payment Guidelines

A. Manual filers

Taxpayers may file their annual income tax returns and pay the corresponding taxes due thereon to Authorized Agent Banks (AABs) and Revenue Collection Officers (RCOs) anywhere, regardless of the Revenue District Office (RDO) where the taxpayer is registered, and without any penalty for filing in the wrong venue.

Payment may be made 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 the “Bureau of Internal Revenue”.

As for annual income tax returns with no tax due thereon, filing shall be made through the electronic BIR Forms (eBIRForms). However, manual filing with the registered RDO of the taxpayer shall be allowed through the submission of three (3) copies of electronic or computer-generated returns or photocopied returns in their original format and in Legal/Folio size bond paper for the following taxpayers:

  • Senior Citizens or Persons with Disabilities filing their own tax returns;
  • Employees deriving purely compensation income not qualified for substituted filing; and
  • Employees qualified for substituted filing but opted to file annual income tax returns for promotion, loans, scholarship, foreign travel requirements, etc.

B. Electronic Filing and Payment System (eFPS) filers

Taxpayers who are required to use the eFPS shall file their annual income tax returns electronically and pay the corresponding taxes due thereon through the eFPS-AABs where they are enrolled. However, they shall file the same through eBIRForms in cases wherein the filing could not be done through the eFPS due to the following:

  • Enrollment to the BIR-eFPS and eFPS-AAB is still in process;
  • Enhanced forms are not yet available in the eFPS;
  • Unavailability of BIR-eFPS covered by duly released advisory; or
  • Unavailability of eFPS-AAB system as informed by the AAB.

C. eBIRForms filers

For taxpayers using the eBIRForms to file their annual income tax returns, payments shall be made through any AAB or to any RCOs of the RDO or through the following electronic Payment (ePayment) Gateways:

  • Development Bank of the Philippines’ Pay Tax Online (for Visa/Mastercard Credit Card and/or BancNet ATM/Debit Card holders);
  • Land Bank of the Philippines’ Link.BizPortal (for taxpayers who have ATM accounts 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, UnionBank, BPI, PSBank and Asia United Bank);
  • UnionBank’s Online/The Portal Payment Facility (for taxpayers who have an account with UnionBank of the Philippines) and InstaPay via UPAY (for individual non-UnionBank account holders); or
  • Tax Software Provider/Taxpayer Agent – GCash/Maya/MyEG.

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 copies of e-filed tax returns to the office under the Large Taxpayers Service/RDOs. The filing reference number 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 annual income tax returns, taxpayers may submit their 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 annual income tax returns. The printed copy of the annual income tax returns need not be stamped and only the attachments thereto shall be stamped “Received” by the RDO/Large Taxpayer Services.

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 29 March 2023