RMC No. 46-2019 — Prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2018 Digest | Full Text | Annex A

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City April 12, 2019 REVENUE MEMORANDUM CIRCULAR NO. 46-2019 SUBJECT : Guidelines in the Filing and Payment of Income Tax Returns for Taxable TO Year 2018 : All Internal Revenue Officers, Employees, and Others Concerned This Circular is being issued to prescribe the GUIDELINES in the filing and payment of 2018 Income Tax Returns, due on or before April 15, 2019. Taxpayers who are mandated to use eBIRForms/eFPS under existing issuances, and those who opted to file manually, shall file and pay strictly in accordance with the guidelines hereto attached as "Annex A". All internal revenue officers, employees and others concerned are hereby enjoined to give the Circular as wide a publicity as possible. (Original Signed) CAESAR R. DULAY Commissioner of Internal Revenue H-2 GAM _____ LCD _____ ASDG _____ SCD _____ ARS _____ AVM _____ TMA _____ CACR _____ RPSV _____ JRC _____ MOVB _____ ESM _____ MAFD _____ KAF _____