Revenue Memorandum Circular · RMC
RMC No. 44-2023
The Circular provides supplemental guidelines for filing Annual Income Tax Returns (AITRs) and payment of taxes due thereon for Taxable Year 2022 using the eBIRForms Package/Electronic Filing and Payment System (eFPS) and the submission of attachments.
- Document type
- RMC
- Number
- 44
- Year
- 2023
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 44-2023, issued April 14, 2023, provides supplemental guidelines for filing Annual Income Tax Returns (AITRs) and paying the taxes due thereon for Taxable Year 2022 using the eBIRForms Package or Electronic Filing and Payment System (eFPS), including submission of attachments. Manual filers of AITRs and taxpayers mandated to use the Offline eBIRForms Package/eFPS under existing revenue issuances must file and pay in accordance with the guidelines in Annex A of the Circular.