The Bureau of Internal Revenue (BIR) said business and professional taxpayers may submit their amended 2020 income tax return (ITRs) even without the required attachments.

The deadline for the submission of corrected ITRs is on May 15.
In an advisory, BIR Commissioner Caesar R. Dulay stated that the attachments may be filed on, or before May 30 without penalty.
The BIR chief gave taxpayers more time to prepare and submit their financial records amid the continued onslaught of the coronavirus disease (COVID-19) pandemic.
He said the attachments should be submitted to the revenue district office where the taxpayer is registered using the electronic audited financial statement (eAFS).
However, Dulay said that taxpayers who already included the attachments when they filed their tentative ITRs last month are no longer required to resubmit them.
To recall, the BIR did not extend the Tax Code-mandated April 15 deadline for the filing of the annual ITRs as the government is in dire need of revenues to sustain its pandemic-related programs.
But the agency did allow taxpayers to correct the tentative ITRs that they filed and submit them before May 15 without interest and surcharges.