Amending Paragraph 6 of RMC No. 28-2017 re: Guidelines in the Filing, Receiving and Processing of 2016 Income Tax Returns including its Attachments

The Commissioner of Internal Revenue has issued Revenue Memorandum Circular (RMC) No. 34-2017 dated 26 April 2017 (“the Circular”) to clarify paragraph 6 of RMC No. 28-2017 re: guidelines in the filing, receiving and processing of 2016 Income Tax Returns including its attachments.

Paragraph 6 of RMC No. 28-2017 is hereby amended and shall read as follows:

"Required Attachments. The required attachments (Annexes “B1 to B5”) and accompanying schedules shall be submitted to the LTD/RDO or AABs located within the territorial jurisdiction of the LTD/RDO where the taxpayer is registered.

Taxpayers who electronically filed shall also submit a copy of electronically filed ITR with Filing Reference Number (RFN) thru eFPS facility or an email Tax Return Receipt Confirmation and a copy of electronically filed ITR thru eBIRForms facility, together with the required attachments within fifteen (15) days from the deadline of filing or date of electronic filing of the return whichever comes later.


Illustrations

Date of Electronic Filing Deadline of filing Deadline of Submission of Attachments
14 February 2017 17 April 2017 2 May 2017
17 April 2017 17 April 2017 2 May 2017
18 April 2017 (Late filing) 17 April 2017 3 May 2017
28 April 2017(Late filing) 17 April 2017 15 May 2017 (13 May is the 15th day of which falls on a Saturday)

The Summary Alphalist of Withholding Tax (SAWT) using the Data Entry Module of the BIR shall be emailed to esubmission@bir.gov.ph, if applicable.”

You may access the full version of the Circular through the BIR website.