RMC No. 32-2023

RMC No. 32-2023 (issued March 16, 2023) prescribes guidelines for filing Calendar Year 2022 Annual Income Tax Returns (AITR) and paying the corresponding taxes due until April 17, 2023. Taxpayers may file and pay at any Authorized Agent Bank or Revenue Collection Officer regardless of RDO jurisdiction, with no penalty for wrong-venue filing. Taxpayers mandated to use the eFPS must file and pay electronically through eFPS-AABs, but may use eBIRForms in four enumerated cases of unavailability; eBIRForms-filed returns need not be refiled through eFPS. Payment for eBIRForms-filed returns may be made through AABs, RCOs, or listed ePayment gateways (DBP Pay Tax Online, LBP Link.Biz Portal, Union Bank Online/The Portal and InstaPay via UPAY, and GCash/Maya/MyEG). Manual filers paying through RCOs may pay cash up to ₱20,000 or by check regardless of amount, made payable to the Bureau of Internal Revenue. 'No Payment AITRs' must be filed through eBIRForms, with limited exceptions allowed to manually file with the RDO in three copies. Printed copies of e-filed returns without required attachments need not be submitted; the Filing Reference Number or email confirmation is proof of filing, and attachments may be submitted via the eAFS System or the LTS/RDO within fifteen (15) days from the filing deadline.