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Revenue Memorandum Circular · RMC

RMC No. 44-2022

To prescribe the guidelines in the filing of Annual Income Tax Returns (AITRs) and payment of the tax due thereon for Taxable Year 2021, and to inform Electronic Filing and Payment System (eFPS) users/filers that BIR Form No. 1702-RT (January 2018 ENCS) is now available in the eFPS.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
44
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 44-2022 (issued April 12, 2022) prescribes the guidelines for filing Annual Income Tax Returns (AITRs) and paying the tax due thereon for Taxable Year 2021, and informs eFPS users/filers that BIR Form No. 1702-RT (Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate), January 2018 (ENCS) version, is now available in the eFPS. Manual filers and taxpayers mandated to use the Offline eBIRForms Package/eFPS under existing issuances must file and pay in accordance with the guidelines attached as Annex A of the Circular.