The Bureau of Internal Revenue (BIR) said individual taxpayers may now file the 2022 income tax returns at any revenue district office in the country without penalty for wrong venue filing.
BIR Commissioner Romeo D. Lumagui, Jr. issued the directive through Revenue Memorandum Circular No. 32-2023 in line with his policy of making the duty of paying taxes convenient for taxpayers.
The deadline for the filing of 2022 income tax return is on April 17.
The BIR chief also stated in the RMC that "no pay return"(NPR) shall be filed electronically.
He said, however, that manual submission of NPR is allowed for senior citizens and persons with disabilities as well as employes deriving income from two or more employers.
Lumagui said that taxpayers with single employer may manually file the returns, provided the correct income tax due was properly withheld and the spouse not entitled to the substituted filing system (SFS).
He added that taxpayers qualified to SFS may opt to file returns manually for purposes of loans, promotion, scholarship and travel abroad.
The SFS requires employers of taxpayers to do the chores.