RMC No. 82-2020 — Prescribes the guidelines on the use of the eAFS System for the submission of attachments to the Income Tax Returns of taxpayers Fiscal Year Accounting Period and in the submission of attachments to the quarterly Income Tax Returns Digest | Full Text

REPUBLIC OF THE PHILIPPINES t AUG i 2020 DEPARTMENT OF FINANCE ['.0C, AYtx BUREAU OF INTERI{AL REVENUE Quezon City RECORD$ fvt!.!t August 10,202A REVEIYUE MEMORAT.{DUM CIRCULAR NO. hLA'JA : SUBJECT Prescribing Guidelines on the Use of eAFS System for the Submission of Attachments to the Income Tax Retums of Taxpayers with Fiscal-Year Accounting Period and in the Submission of Attachments to the Quarterly Income Tax Returns TO : All Internal Revenue Officials, Employees and Others Concerned Corollary to the applicable provisions of Revenue Memorandum Circular (RMC) No. 49-2020 on the use of electronic Audit Financial Statements (eAFS) System as an additional option in the manner of submission of attachments to the 2019 Filed Income Tax Returns (ITRs), this Circular is hereby issued to advise all concerned taxpayers that the eAFS System is likewise available for the submission of attachments to the ITRs of taxpayers with fiscal- year accounting period, as well attachments to the quarterly income tax retums. Accordingly, all concemed taxpayers, availing the facilities of the eAFS System, whether or not registered under the Large Taxpayers Service, shall scan the required documents and comply with the following procedures: A. For submission of attachments to ITRs of taxpayers adopting the fiscal-year accounting period, the three (3) categories for each group of scanned documents for manually and electronically filed documents prescribed under the provisions of Item II of RMC No. 49- 2020 shall still be still observed, except for the naming convention of the files, as follows: File I - Income Tax Return : EAFSXXXXXXXXXTRTYMIUYYYY . File 2 - Audited Financial Statements : EAFSXXXXX)C(XXAF STYMMYYYY File 3 - Other Attachments : EAFSXXX)O(XXXXOTHTYMMYYYY-01 Where XXXXXXXXXX is the 9-digit TIN TY is the placeholder for Taxable Year to identiff it as annual submission; regardless if Fiscal or Calendar Year submission MM is the Month end of the Taxable Year YYYY is the Year Ended 01 is the first file of oth er attachments, up to 99 (applicable for File 3 - Other Attachments) Example 1 - Taxpayer submitting for Calendar year 2020 (ended December 31,2020); with TIN 123-456-789 v

File t - EAFS r23456789rTRTY 122020 File 2 - EAFS 1234567 S9AFSTY 122024 File 3 - EAFS t 23456789OTHTY 122020-0 I Example 1-Taxpayer submitting for Fiscal year ended October 31,2020; with TIN 987-654-321 File I - EAFS98765432IITRTY102020 File 2 - EAFS987654321AFSTYI02020 File 3 - EAFS98765432 1 OTHTY 102020-01 B. For submission of attachments to the quarterly ITRs, the following documents shall be scanned and classified with their corresponding naming conventions of the files: I)ocument Group and File Name I Manuarry Fired *'-t$,ffitallv File 1 Quarterly Income I fiting Reference EAF S XXXXXXXXXI TR# QMMYYYY Tax Return (BIR I Number/Email where: Form No. 1701Q or I Notification XXXXXXXXX - 9-digit TIN No. 1702Q) # - Taxable quarter covered by the attachments | MM Calendar month ending of the taxable quarter YYYY- Taxable yeat covered bY the attachments File 3 Emailed Emailed EAF SXXXXXXXXXOTH#QMMYYYY-0 I Confirmation Confirmation where: Receipt of Receipt of XXXXXXXXX - 9-digit TIN SAWT in the SAWT in the # - Taxable quarter covered by the attachments esubmission esubmission Facility Facility MM Calendar month ending of the trurable BIR Form No. BIR Form No. quarter 2307 2307 YYYY- Taxable year covered bY the Tax Debit Memo TaxDebit Memo attachments Others Others 01- I st file of other attachments File size should not exceed 4.8 GB ln case of additional file: File 4 EA F SXXXXXXXXX OTH#QMMYY YY - 0 2 where: XXXXXxxxX - 9-digitTIN # - Taxable quarter covered by the attachments MM Calendar month ending of the taxable quarter YYYY- Taxable Year covered bY the attachments 02- 2nd file of other attachments Y

/, /, Taxpayers shall keep the original copies of the digitally submitted documents in accordance with Section 203 of the NIRC for the period as prescribed under Revenue Regulations No. 17-2013. Provided that the same shall be presented, upon request, to the BIR. All internal revenue officers, employees, and others concerned are hereby enjoined to give this Circular as wide a publicity as possible. F*^ft CAESARR. DULAY Commissioner of Internal Revenue q J-5 it zCI )flEVE il'rJJEr. i\\ il\1) DIV ISIOr [r,l