RMC No. 28-2017 — Reiterates and updates the guidelines in the filing, receiving and processing of 2016 Income Tax Returns, including its attachments Digest | Full Text | Annex A | Annex B

BUREAU OFINTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE RUCOKUS MGT.DIVISION BUREAU OF INTEIONAL REENUF MAR 30 2017 9:524M lnwgn

HILIPPIN RECEIVED

March 29,2017

REVENUE MEMORANDUM CIRCULAR NO. 2 8 - 20/7

SUBJECT Guidelines in the Filing, Receiving and Processing of 2016 Income Tax Returns

including its Attachments

TO :. All Internal Revenue Officials, Employees and Others Concerned

For the information and guidance of all concerned, this Circular is being issued to reiterate and update the guidelines in the filing, receiving and processing of 2016 Income Tax Returns including its attachments, due on or before April 17,2017 (since April 15,2017 falls on a Saturday which is a holiday/non-working day) or on or before the 15th day of the fourth month following the close of the taxpayer's taxable year (taxpayers covered by fiscal year).

Manner of Filing of Returns. Taxpayers who are mandated to use eBIRForms/eFPS (Annex A under existing issuances, and those who opted to file manually, shall file and pay with the following guidelines:

Manner of Filing Where to File and Pay Where to Submit Required Attachments When to Submit A. 1 (a) RDO Forms are available thru the following: With Payment Manual Filing - for the Authorized Agent Bank(AAB jurisdiction of the Revenue taxpayer is registered; located within the territorial District Office (RDO where the AAB Upon filing

bBIR website-for printed forms: BIR the downloadable forms printed in A4 size official bond In places where there are no AABs, the return shall be filed the concerned Revenue Collection Officer (RCO under the jurisdiction of the RDO: and the tax shall be paid with RDO

(c) Computer- paper; or tax return forms printed in A4 size bond paper from generated income Package eBIRForms For Mobile Payment, payment photocopied All RDOs and AABs should accept BIR official printed forms, or Note: RDO where the taxpayer is can be made using GCash and the return shall be filed with the registered. o electronic/ RDO

computer-generated income tax returns, in lieu of the officially printed forms, provided that the said forms are originally filled out and signed by the taxpayer or his/her/its duly authorized representative.

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Manner of Filing 2 eFPS Facility Prepare ITR using eBIRForms Package and submit and pay using eFPS facility; or Where to File and Pay Where to Submit Concerned Large Taxpayer Division Required Attachments or date of electronic filing Within fifteen"(15) days from the deadline of filing When to Submit

File and pay directly using eFPS AABs/faci lity (LTD)/RDO of the return whichever comes later

3. eBIRForms Package Electronically file using eBIRForms Package and pay to any of the following: Authorized Agent Bank (AAB) taxpayer is registered: located jurisdiction of the RDO where the within the territorial AAB Within fifteen (15) days from the deadline of filing or date of electronic filing of the retum whichever comes later

- In places where there are no RDO

the tax shall be paid with the jurisdiction of the RDO; AABs, the return shall be filed and concerned Revenue Collection Officer (RCO) under the

For Mobile Payment, payment can be made using GCash and the where the taxpayer is registered. return shall be filed with the RDO RDO

B." No Payment Returns 1 eFPS Facility File directly using eFPS facility. Prepare Package and submit using eFPS AABs/facility; or ITR using eBIRForms Concerned Division Large Taxpayer (LTD)/RDO or date of electronic filing of the returm whichever Within fifteen (15) days from the deadtine of filing comes later

2 eBIRForms Package Package Electronically file using eBIRForms RDO Within fifteen (15) days comes later of the return whichever or date of electronic filing from the deadtine of filing

"No Payment Returns" with the RDO where they are registered using officially printed forms/photocopied or electronic/computer-generated returns: Optional Manual Filing of "No Payment Returns". The following individuals may file manually (l) Senior Citizen (SC) or Persons with Disabilities (PWDs) filing for their own return; (2) Employees deriving purely compensation income from two or more employers. (3) Employees qualified for substituted filing under RR 2-98 Sec. 2.83.4, as amended, but concurrently or successively at any time during the taxable year, or from a single employer. opted to file for an ITR and are filing for purposes of promotion, loans, scholarship, foreign although the income of which has been correctly subjected to withholding tax, but whose spouse is not entitled to substituted filing: travel requirements, etc.

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eFPS without any attachments required, need not submit printed copy of e-Filed tax returns to the LTD/RDO. Printed Copy of e-Filed Tax Returns. Electronically filed and/or paid ITRs using eBIRForms or

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

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

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

stamping the official receiving seal on the space provided for in the three (3copies of the returns,whether AAB. However, in the case of corporations and other juridical persons, there shall be stamped RECEIVEDin at least two2extra copies of the Audited Financial Statements AFSfor filing with the Securities and Exchange Commission (SEC). or not the taxpayer is under the jurisdiction of a regional office with Document Processing Division (DPD Any copies of the return in excess of 3 copies shall not be stampedRECEIVED"by the RDO,LTD and Receiving and Stamping. RDOs, LTDs and all AABs shall receive the income tax returns by

Statement of Management's Responsibility. The other pages of the financial statements and its attachments need not anymore be stamped received. the Statement of Financial Position, the Statement of Comprehensive Income and/or its equivalent and The attached AFS to the ITR shall be stamped received only on the page of the Audit Certificate

1700 and 1701 is OPTIONAL on the part of the individual taxpayer filing ITR covering and starting with calendar year 2016 due for filing on or before April 17,2017. Supplemental Information. The disclosure of Supplemental Information under BIR Form Nos

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

as wide a publicity as possible.

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Commissioner of Internal Revenue CAESAR R.DULA

H2/ag 004652