RMC No. 32-2023 — Prescribes the guidelines in the filing of Annual Income Tax Returns for Calendar Year 2022 as well as payment of taxes due thereon until April 17, 2023

REPUBLIC OF THE PHILIPPINES

Ifl BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

National Office Building Quezon City

March 3,2023

REVENUE MEMORANDUM CIRCULAR NO.3&: &O22

SUBJECT Filing of Annual Income Tax Returns for Calendar Year 2022 as Well as Payment of Taxes Due Thereon Until April 17, 2023

TO All Internal Revenue Officials, Employees and Others Concerned

For the information and guidance of all concermed, this Circular is being issued to provide 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.

District Office (RDO) jurisdiction, without imposition of penalties for wrong venue filing. Agent Banks (AABs) and Revenue Collection Officers (RCOs), notwithstanding the Revenue Taxpayers may file the AITR for CY 2022 and pay the taxes due to any Authorized

that filing cannot be made through the eFPS due to the following reasons: file the AITR electronically and pay the taxes due through the eFPS-AABs where they are enrolled. Likewise, the said taxpayers shall use the eBIRForms in the filing of AITR in cases The taxpayers mandated to use the Electronic Filing and Payment System (eFPS) shall

b C. The enhanced forms are not yet availabie in eFPS: Enrollment to BIR-eFPS and eFPS-AAB is still in process; Unavailability of BIR-eFPS covered by duly released advisory; or d.Unavailability of eFPS-AAB system as informed by the AAB.

the eFPS. The tax returns filed through the eBIRForms shall no longer be required to be filed thru

be made through any AABs or to any RCOs of the RDO or through the following Electronic Payment (ePayment) Gateways: For electronically filed returns through the eBIRForms, payment of the taxes due may

Land Bank of the Philippines' (LBP) Link.Biz Portal (for taxpayers who have ATM Union Bank, BPI, PSBank and Asia United Bank) Visa/Mastercard Credit Card and/or BancNet ATM/Debit Card) account with LBP and/or holders of BancNet ATM/Debit/Prepaid Card and taxpayers utilizing PCHC PayGate or PESONet facility for depositors of RCBC, Robinsons Bank. Development Bank of the Philippines' (DBP) Pay Tax Online (for holders of

BUREAU OF INTFRNAI REVENUE TTN iJ MAR 16 2023 140 am uiYn

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Union Bank's Online/The Portal Payment Facility (for taxpayers who have an account Tax Software Provider/Taxpayer Agent - GCash/Maya/MyEG Bank account holders) with Union Bank of the Philippines) and InstaPay via UPAY (for individual Non-Union

RDO may pay in cash up to twenty thousand pesos (P20,000.00) only or in check regardless of the amount. Provided that, the check shall be made payable to "Bureau of Internal Revenue". Taxpayers who will manually file AITR and pay taxes due thereon through RCOs of the

the following taxpayers may manually file their "No Payment AITRs" with the RDO in three (3) copies using the electronic or computer-generated returns or photocopied returns in its original format and in Legal/Folio size bond paper: "No Payment AITRs" shall be filed electronically through the eBIRForms. However,

1. Senior Citizen (SC) or Persons with Disabilities (PWDs) filing for their own returns; 2. 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

3 Employees qualified for substituted filing under Sec. 2.83.4 of Revenue Regulations tax, but whose spouse is not entitled to substituted filing; and

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.

registered within fifteen (15) days from the date of the tax filing deadline. Only the attachments "Received". e-filed tax returns need uot be submitted to the office under the Large Taxpayers Service(LTS)/RDO. The generated Filing Reference Number (FRN) from eFPS or the email confirmation from eBIRForms will serve as the proof of filing of returns. Likewise, for electronically filed AITRs, taxpayers may submit its attachments to the Bureau's Electronic Audited Financial Statement (eAFS) System or to the LTS/RDO where the taxpayer is will be stamped received by the LTS/RDO, the printed copy of AITR need not be stamped For Electronically filed AITRs without any attachment required, printed copy of the

give this Circular as wide a publicity as possible. All internal revenue officials, employees and others concerned are hereby enjoined to

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.... Hissioner of Internal Revenue J 004969

BURBAU OF INTERNALREVENUE RECORDS MGT. DIVISION

G:40 A M MAR 1s 2023

RECEIVED ADMIN-1