Clarifications on submission of ITR attachments

(Revenue Memorandum Circular No. 34- 2017, May 2, 2017)

This Tax Alert is issued to inform all concerned on the clarifications regarding the submission of the required attachments to the filed ITRs to the LTD/RDO or AABs.

The RMC clarified that the attachments to the ITRs shall be filed within 15 days from the deadline of filing or date of electronic filing of the return, whichever comes later as illustrated below.    

Date of Electronic Filing

Deadline of Filing ITR

Deadline of Submission of Attachments

February 14, 2017

April 17, 2017

May 2, 2017

April 17, 2017

April 17, 2017

May 2, 2017

April 18, 2017 (late filing)

April 17, 2017

May 3, 2017

April 28, 2017 (late filing)

April 17, 2017

May 15, 2017 (May 13 is the 15th day which falls on a Saturday)

Instead of submitting a signed copy, a copy of the electronically filed ITR with Filing Reference Number (FRN) through eFPS or an email Tax Return Receipt Confirmation and a copy of the electronically filed ITR through eBIR Forms facility should suffice.