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Revenue Memorandum Circular · RMC

RMC No. 46-2022

To clarify the deadline for submission of attachments to the 2021 Annual Income Tax Return and other related filing and payment matters, in relation to RMC Nos. 42-2022 and 44-2022.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
46
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 46-2022 clarifies that attachments to the 2021 Annual Income Tax Return (AITR) must be submitted on or before May 31, 2022, whether the electronically filed AITR is an original or an amended return. Submission may be made manually to the Revenue District Office (RDO) or Large Taxpayers Division where the taxpayer is registered, or electronically through the BIR's Electronic Audited Financial Statements (eAFS) System. The circular also reiterates that manual filers of the 2021 AITR shall file and pay the corresponding tax due to Authorized Agent Banks or Revenue Collection Officers on or before April 18, 2022, while eBIRForms and eFPS filers are directed to follow the guidelines in RMC No. 44-2022.