Tax Alert No. 13 [Revenue Memorandum Circular (RMC) No. 32-2023 dated 3 March 2023]

Filing of Annual Income Tax Returns for Calendar Year 2022 as Well as Payment of Taxes Due Thereon Until April 17, 2023

The Commissioner of Internal Revenue has issued RMC No. 32-2023 dated 3 March 2023 providing the guidelines for the filing of Annual Income Tax Return (AITR) for Calendar Year (CY) 2022, as well as the payment of corresponding taxes due thereon, until 17 April 2023, thus:

1. Taxpayers may file the AITR for CY 2022 and pay the taxes due to any Authorized Agent Banks (AABs) and Revenue Collection Officers (RCOs), notwithstanding the Revenue District Office (RDO) jurisdiction, without imposition of penalties for wrong venue filing.
   
2. For taxpayers mandated to use the Electronic Filing and Payment System (eFPS), they shall file their AITR electronically and pay taxes due through the eFPS-AABs where they are enrolled. 
   
3. If filing cannot be made through the eFPS due to the following, taxpayers shall use eBIRForms in the filing of AITR, thus:
   
   1. Enrollment to BIR-eFPS and eFPS-AAB is still in process;
   2. The enhanced forms are not yet available in eFPS;
      
   3. Unavailability of BIR-eFPS covered by duly released advisory; or
      
   4. Unavailability of eFPS-AAB system as informed by the AAB.
      
      Tax returns filed through the eBIRForms shall no longer be required to be filed thru the eFPS. For electronically filed returns through the foregoing, payment of tax due may be made through any AABs or to any RCOs of the RDO or through specified Electronic Payment (ePayment) Gateways.
4. For taxpayers who will manually file AITR and pay taxes through RCOs of the RDO may pay in cash up to twenty thousand pesos (PHP20,000.00) or in check,regardless of amount subject to conditions.
5. “No Payment AITRs” shall be filed electronically through the eBIRForms. Manual filing of “No Payment AITRs” shall be subject to the enumerated conditions.
   
6. For electronically filed AITRs without any attachment required, printed copies of the e-filed tax return need not be submitted to the concerned offices. Proof of filing shall either be the generated Filing Reference Number (FRN) from eFPS or the email confirmation from eBIRForms.
   
7. For electronically filed AITRs, taxpayers may submit their attachments to the BIR’s Electronic Financial Statement (eAFS) System or to the LTS/RDO where the taxpayer is registered within 15 days from the date of the tax filing deadline. Only the attachments will be stamped received.