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BIR Prescribes Guidelines for Annual Income Tax Returns for 2022

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The Bureau of Internal Revenue (BIR), through Revenue Memorandum Circular No. 32-2023 (Circular) issued on March 16, 2023, prescribed the guidelines in the filing of Annual Income Tax Returns (AITR) for Calendar Year (CY) 2022 as well as the payment of corresponding taxes due thereon until April 17, 2023.

 

Filing and Payments in General

 

Taxpayers may file the AITR 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.

 

For Taxpayers Mandated to Use the Electronic Filing and Payment System (eFPS)

 

The AITR shall be filed electronically and the taxes due thereon shall be paid through the eFPS-AABs where they are enrolled.

 

For taxpayers who cannot file through the eFPS for valid reasons, as enumerated in the Circular, they shall file using the eBIRForms and shall no longer be required to be filed through the eFPS. Aside from AABs and RCOs, they may also pay the taxes due through the following Electronic Payment (ePayment) gateways:

  1. Development Bank of the Philippines’ (DBP) Pay Tax Online (for holders of Visa/Mastercard Credit Card and/or BancNet ATM/Debit Card)
  2. Land Bank of the Philippines’ (LBP) Link.Biz Portal (for taxpayers who have ATM account with LBP and/or holders of BancNet ATM/Debit/Prepaid Card and taxpayers utilizing Philippine Clearing House Corporation (PCHC) PayGate or PESONet facility for depositors of Rizal Commercial Banking Corporation (RCBC), Robinsons Bank, Union Bank, BPI, PSBank and Asia United Bank)
  3. Union Bank’s Online/The Portal Payment Facility (for taxpayers who have an account with Union Bank of the Philippines) and InstaPay via UPAY (for individual Non-Union Bank account holders)
  4. Tax Software Provider/Taxpayer Agent – GCash/Maya/MyEG

 

For electronically filed AITRs, taxpayers may submit its attachments to the BIR’s Electronic Audited Financial Statement (eAFS) System or to the Large Taxpayers Service(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 by the LTS/RDO, the printed copy of AITR need not be stamped “Received”. For those without any attachment required, printed copy of the efiled tax returns need not be submitted to the office under the LTS/RDO. The generated Filing Reference Number from eFPS or the email confirmation from eBlRForms will serve as the proof of filing of returns.

 

For Taxpayers who will Manually File their AITRs

 

For Taxpayers who will manually file their AITRs and pay taxes due thereon through RCOs of
the RDO may pay in cash up to ₱ 20,000.00 only or in check regardless of the amount. Provided that, the check shall be made payable to “Bureau of Internal Revenue”.

 

“No Payment AITRs” shall be filed electronically through the eBIRForms. However, the following taxpayers may manually file their “No Payment AITRs” with the RDO in three copies using the electronic or computer-generated returns or photocopied returns in its original format and in legal/folio size bond paper:

  1. Senior Citizen (SC) or Persons with Disabilities (PWDs) filing for their own returns;
    Employees deriving purely compensation income from two or more employers, concurrently or successively at any time during the taxable year, or from a single employer, although the income of which has been correctly subjected to Withholding Tax, but whose spouse is not entitled to substituted filing; and
  2. Employees qualified for substituted filing under Sec, 2.83.4 of Revenue Regulations No. 2-98, as amended, but opted to file for an ITR and are filing for purposes of promotion, loans, scholarships, foreign travel requirements, etc.

 

Read the full Circular here.

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