Ahead of the deadline on Monday, April 17, the Bureau of Internal Revenue (BIR) issued some reminders to taxpayers on what to keep in mind during the tax filing season.
Taxpayers who are mandated to use the BIR’s Electronic Filing and Payment System (eFPS) shall file their annual income tax returns (AITRs) electronically and pay the correct taxes due through the authorized agent banks (AABs) where they are enrolled.
In cases wherein filing cannot be made through the eFPS, taxpayers shall use the eBIRForms facility in filing their AITR. The tax returns filed through the eBIRForms facility shall no longer be required to be filed thru the eFPS.
The payment of taxes due for tax returns filed through the eBIRForms may be made through; any AAB, through Revenue Collection Officers (RCOs) in the Revenue District Offices (RDOs), or through any of the Electronic Payment (ePayment) channels of the BIR.
EPayment Channels accept tax payments through the use of either online payment facility, credit/debit/prepaid cards, and mobile payment facilities, such as GCash, Maya and MyEG.
“No Payment AITRs” shall also be filed electronically through the eBIRForms facility. Taxpayers with “No Payment AITRs” are allowed to manually file their 2022 AITR at the nearest RDO, provided that they meet the following conditions:
- Senior Citizen 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
- Employees qualified for substituted filing (those who are covered by Section 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.
Taxpayers who are qualified to do the manual filing of their “No Payment AITRs” shall prepare their tax returns in triplicate copies using the prescribed BIR Form available in the RDOs or using electronic or computer-generated returns or photocopied returns in its original format in Legal/Folio size bond paper.
Taxpayers who will manually file their AITR and pay the taxes due thereon through the RCOs of the RDO can pay in cash up to P20,000 only or in check payable to the “Bureau of Internal Revenue.”
Taxpayers who electronically-filed their AITRs have the option to submit their required attachments (i.e. audited financial statements, Statement of Management Responsibility, etc.) through the Bureau’s Electronic Audited Financial Statement (eAFS) System.
They may also personally submit their attachments to the Large Taxpayers Service (LTS) / RDO where they are 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 the AITR need not be stamped “Received”.
For taxpayers who have electronically-filed their AITRs with no attachments required, there is no need to submit to the BIR their printed copy of the e-filed tax returns.
The generated Filing Reference Number (FRN) from the eFPS or the email confirmation from the eBIRForms will serve as proof of the electronic filing of their AITR.
All AABs will extend their banking hours up to 5:00 PM from April 1 to April 17, 2023, except Sundays and Holidays, to accept the tax returns and payments of taxpayers.
Aside from the RDOs, taxpayers can also go to the e-Filing/Tax Assistance Center established in the BIR National Office until April 17, 2023, except Sundays and Holidays, if they need assistance in their AITR filing and payment.