RMC No. 34-2017 — Clarifies Paragraph 6 of RMC No. 28-2017 re: guidelines in the filing, receiving and processing of 2016 Income Tax Returns, including its attachments

B! REAU OF INTERNAL REVENUE REPUBLIC OF THE FHILIPPINES DEPARTMENT OF FINANCE

REVENUE MEMORANDUM CIRCULAR NO. 3 34-M1F April 26,2017

SUBJECT Returns inciuding its Attachments Amending Paragraph 6 of Revenue Memorandum Circular (RMC) No. 28-2017 re: Guidelines in the Filing, Receiving and Processing of 2016 Income Tax

TO All Internal Revenue Officials, Employees and Others Concerned

This Circular is being issued to ciarify paragraph 6 of RMC No. 28-2017 re: guidelines in the filing. receiving and processing of 2016 Income Tax Returns including its attachments.

Paragraph 6 of RMC No. 28-2017 is hereby amended and shall read as follows:

schedules shall be submitted to the LTD/RDO or AABs located within the territorial jurisdiction of the LTD/RDO where the taxpayer is registered. "Required Attachments. The reguired attachments (Annexes "B1 to B5") and accompanying

Reference Number (FRN) thru eFPS facility or an email Tax Return Receipt Confirmation and g copy of electronically filed ITR thru eBIRForms facility, together with the required attachments within fifteen (15 days from the deadline of filing or date of electronic filing of the return whichever comes later. Taxpayers who electronically filed shall also submit a copy of electronically filed ITR with Filing

Illustrations. Date of Electronic FilingDeadline of FilingDeadline of Submission of Attachments February 14, 2017 April 17,2017 April 17, 2017 April 17, 2017 May 02,2017 May 02, 2017 April 18, 2017 (Late Filing) April 28, 2017 (Late Filing) April 17, 2017 April 17. 2017 (May I 3 is the 15th day which falls on Saturday) May 15.2017 May 03. 2017

be emailed to esubmission@bir. gov.ph, if applicable. The Summary Alphalist of Withholding Tax (SAWT) using the Data Entry Module of the BIR shall

All other circulars and revenue issuances inconsistent herewith are hereby amended, modified or revoked accordingly. All internal revenue officers and employees are hereby enjoined to give this Circular as wide a publicity as possible.

BUREAU OF INTERNAL REVENUE RECORDS MGT DIVISION APR 271 10: 15 AM 2? MUAA Commissioner of Internal Revenue CAESAR R. DULAY 005755 H2/mag RECEIV