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Revenue Memorandum Circular · RMC

RMC No. 40-2022

To provide clarifications and guidelines on the use of the Electronic Audited Financial Statement (eAFS) System.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
40
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 40-2022, issued April 6, 2022, provides clarifications and guidelines on the use of the Electronic Audited Financial Statement (eAFS) System. Submission of eFiled Annual Income Tax Returns (AITR) and their attachments to eAFS applies to any taxable year and all succeeding fiscal and/or taxable years, with existing eAFS submission procedures to be observed. The use of Electronic Signature applies to all tax returns, attachments, and documents required to submit AITR and returns.