P&A Grant Thornton uses cookies to monitor the performance of this website and improve user experience

To find out more about cookies, what they are and how we use them, please see our privacy notice, which also provides information on how to delete cookies from your hard drive.

Global site
  • Global site
  • Africa
  • Americas
  • Asia Pacific
  • Europe
  • Middle East
Grant Thorton Logo
Grant Thornton Logo Grant Thornton Logo
  • Skip to content
  • Skip to navigation
Contact us
Close Global search
  • Insights
  • Services
  • Industries
  • Alerts and Publications
  • P&A Foundation, Inc.
  • About us
  • Audit and Assurance
  • Tax Advisory and Compliance
  • Advisory Services
  • Outsourcing and Managed Services
  • Japan Desk
Audit and Assurance Home
  • Audit approach overview
  • Annual and short period audit
  • Review engagement
  • Other Related Services
Tax Advisory and Compliance Home
  • Tax advisory
  • Tax compliance
  • Corporate services
  • Tax education and advocacy
Advisory Services Home
  • Business risk services
  • Business consulting services
  • Transaction services
  • Forensic advisory
  • Cyber advisory
Outsourcing and Managed Services Home
  • Accounting services
  • Staff augmentation services
  • Payroll Processing
  • Education
  • Consumer products
  • Energy and natural resources
  • Financial services
  • Not for profit
  • Outsourcing
  • Public sector
  • Real estate and construction
  • Technology, media and communications
  • Travel, tourism and leisure
  • Retail industry
  • About
  • P&AUSE
  • P&AUSE Officers
  • Board of Trustees
  • Contact Us
    • EN
    • Contact us
    1. Home
    2. Alerts and Publications
    3. Technical Alerts
    4. Tax Alerts
    5. 2022
    6. 2021 AITR still due on April 18, 2022; filing of tentative AITR allowed and may be amended without penalties until May 16, 2022; e-signature allowed for all returns and attachments to AITR

    Tax Alert

    12 Apr 2022

    Tax Alerts

    • 2022
    • 2021
    • 2020
    • 2019
    • 2018
    • 2017
    • 2016
    • 2015
    • 2014
    • 2013
    • 2012

    2021 AITR still due on April 18, 2022; filing of tentative AITR allowed and may be amended without penalties until May 16, 2022; e-signature allowed for all returns and attachments to AITR

    (Revenue Memorandum Circular Nos. 42 and 44-2022 issued on April 12, 2022)

    This Tax Alert is issued to clarify the filing deadline for the calendar year (CY) 2021 Annual Income Tax Return (AITR), guidelines for filing and payment thereof, the use of electronic signature, and the submission of attachments to the electronically filed AITR.

    2021 AITR filing deadline

    • CY 2021 AITR is due for filing and payment on or before April 18, 2022, since April 15, 2022 falls on a non-working holiday.
    • Tentative AITR filed on or before April 18, 2021 may be amended on or before May 16, 2022 without imposition of penalties. Any overpayment of taxes paid as a result of amendment may be carried over as tax credit against the same tax type in the succeeding period, or file for refund.

    Filing and payment guidelines

    • For non-EFPS taxpayers, filing of no-payment returns shall be done through eBIRForms system.
    • Filing of newly created returns not yet available in the eFPS Facility by EFPS filers shall be done using the eBIRForms system.
    • For EFPS filers, filing of BIR Form 1702RT with or without payment shall be made through EFPS.
    • For EFPS filers, filing of BIR Forms 1702 EX and 1702MX shall be done using eBIRForms system and payments, if any, shall be made through eFPS using BIR Form No. 0605 using ATC MC 200.
    • Below are the payment options for manual and eBIRForms filers:

    1. Manual Payment- through Authorized Agent Banks (AABs) and Revenue Collection Officers (RCOs) notwithstanding the Revenue District Office (RDO) jurisdiction.

    Taxpayers may file the AITR and pay the corresponding taxes through AABs and RCOs anywhere, even outside the jurisdiction of the Revenue District Office where the taxpayer is registered. (BIR Advisory dated March 22, 2022 and Bank Bulletin No. 2022-06)

    2. Online Payment

    a. GCash/ PayMaya, and MyEG Mobile Payment

    b. Landbank of the Philippines (BP) Linkbiz Portal, for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/ Debit Card

    c. DBP Tax Online, for holders of VISA/ Master Credit Card and/or Bancnet ATM/ Debit Card

    d. Unionbank of the Philippines online portal, for taxpayers who have account with UBP or instapay using UPAY facility for individual non-account holder of UBP.

    Use of electronic signature

    • All tax returns, attachments and documents can be signed by the taxpayer or its authorized representative or signatory using an electronic signature. Such electronic signature shall be deemed equivalent to an actual signature or “wet signature” for filing purposes.

    Submission of attachments

    • Required attachments to the AITR electronically filed/ amended AITR for CY 2021 shall be submitted not later than May 31, 2022 to the RDO/ LTS/ LTDO where the taxpayer is registered or through Electronic Audited Financial Statements (eAFS) facility.

     

    .

    RMC No. 42-2022

    Download PDF [224 kb]
    rich text with download pdf
    Download PDF [224 kb]
    Download PDF [224 kb]

    .

    RMC No. 44-2022

    Download PDF [59 kb]
    rich text with download pdf
    Download PDF [59 kb]
    Download PDF [59 kb]
    • Follow us on YouTube
    • Follow us on Facebook
    • Follow us on LinkedIn
    • Follow us on Instagram
    CONNECT
    • Meet Our People
    • Contact us
    • Our heritage
    ABOUT
    • About us
    • Careers
    • News Centre
    LEGAL
    • Privacy
    • Cookie policy
    • Disclaimer
    • Site map

    © 2022 Punongbayan & Araullo - All rights reserved. “Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Punongbayan & Araullo (P&A) is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.