Most taxpayers have already fulfilled their annual tax filing obligations ahead of the deadline, the Bureau of Internal Revenue (BIR) reported.
BIR Commissioner Romeo D. Lumagui Jr. said that 95 percent of registered taxpayers have filed and paid their 2023 income tax returns (ITR) prior to the April 15, 2024 deadline.
Despite this, Lumagui still urged the remaining five percent, equivalent to around 200,000 taxpayers, to submit their ITRs and fulfill their tax responsibilities on time.
Lumagui pointed out that taxpayers have the option to file their income taxes electronically using platforms such as the Electronic Filing and Payment System (eFPS) or Electronic BIR Forms (eBIRForms).
In case of unavailability or inaccessibility of these electronic platforms, the BIR may allow the filing of the AIRT manually.
Taxpayers can pay their income taxes through any of the available electronic payment gateways or do it personally at any authorized agent bank or revenue collection officer of any revenue district office.
The BIR reminded that all taxpayers should use the existing version of BIR Form No. 1701 or 1701A in the filing of their 2023 AITR, while the two-page tax return required under the Ease of Paying Taxes Act shall be used in the filing of the 2024 AITR, which is due next year.
The BIR provided guidelines in the filing of the 2023 AITR and payment of taxes below:
- Taxpayers who are mandated to use the eFPS shall file the AITR electronically and pay the taxes due thereon through the eFPS-authorized agent banks (AABs) where they are enrolled. Filers of BIR Form No. 1702-MX are advised to file through the eBIRForms facility using the offline eBIRForms Package v7.9.4.2, and pay the taxes due in the eFPS-AAB facility using BIR Form No. 0605. The tax type to be used is Income Tax (IT) and the Alphanumeric Tax Code (ATC) is MC 200-Miscellaneous Tax
- Non-eFPS taxpayers shall use the offline eBIRForms Package v7.9.4.2 in filing their AITR electronically.
- eFPS taxpayers who already filed their AITR through the eBIRForms facility shall no longer be required to file or re-file the return in the eFPS. Printed copies of e-filed AITRs without required attachment are no longer required to be submitted to the large taxpayers office/revenue district office (RDO). The generated filing reference number (FRN) from the eFPS or the tax return receipt confirmation from eBIRForms shall serve as sufficient proof of filing of tax return. Thus, there is no need for the electronically-filed AITR to be stamped as “Received” in the RDO.
- For the manual payment of taxes through the Revenue Collection Officer (RCO) of any Revenue District Office (RDO), cash payment up to P20,000 only or check payment regardless of amount (payable to the “Bureau of Internal Revenue”) is accepted.
- Online payment options are available through various electronic payment (ePay) gateways, which include Landbank of the Philippines Link.BizPortal, Development Bank of the Philippines PayTax Online, Union Bank of the Philippines Online/The Portal Payment Facilities, and tax software providers, such as Maya or MyEG. Taxpayers who will pay their tax due online using any of the ePayment gateways must file the corresponding AITR online through the eBIRForms Package v7.9.4.2
- “No Payment AITRs” shall be filed electronically through the eBIRForms facility. However, identified taxpayers may manually file their “No Payment AITRs” with the RDO, such as: Senior Citizens or Persons with Disabilities (PWDs) filing their own returns, among others.
- For both eFPS and eBIRForms filers, the required attachments to the ITR should be submitted within 15 days from the date of electronic filing or the deadline of filing the return, whichever comes later, through the electronic audited financial statements (eAFS). Electronic filers may also opt to manually submit the attachments (except for Certificates of Withholding Tax) to the Large Taxpayers Office/Division or through RCO of the RDO where they are registered. On the other hand, manual filers should submit the attachments together with their ITR upon filing the same.
- The attachments to the AITR shall be stamped only on the page of the Audit Certificate, Balance Sheet/Statement of Financial Position and Income Statement/Statement of Comprehensive Income. The other pages of the financial statements and its attachments need not be stamped “Received”. In case of corporations and other juridical persons, at least two extra copies of the audited financial statements for filing with the Securities and Exchange Commission (SEC) should be stamped “Received”.
Aside from the RDOs, taxpayers can also go to the e-Filing or Tax Assistance Center established in the BIR National Office until April 15, 2024, if they need assistance in their AITR filing and payment of taxes.
“For the early filers of the AITR who have already paid the corresponding tax due thereon, I would like to extend my sincerest appreciation to them for their cooperation in meeting their tax obligations. Your early compliance indeed shows your love for our country,” Lumagui said.
To those who have not complied yet, please use the eFPS or eBIRForms facility and ePayment gateways to file your AITR and pay your Income Tax. Let us all fulfill our responsibilities with diligence and contribute for the continued progress of our nation,” he added.
For more information about income tax filing and payment, the BIR encouraged taxpayers to visit the BIR Website at www.bir.gov.ph or contact the BIR Hotline at 8538-3200 for clarifications.