Revenue Memorandum Circular · RMC
RMC No. 61-2023
To clarify the procedures in the processing of taxpayers' requests for stamping of Income Tax Returns/Annual Income Tax Returns (ITRs/AITRs) electronically filed through eBIRForms.
- Document type
- RMC
- Number
- 61
- Year
- 2023
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 61-2023 (May 24, 2023) clarifies how taxpayers may request manual stamping of Income Tax Returns/Annual Income Tax Returns (ITRs/AITRs) that were electronically filed through eBIRForms. Since 'No Payment AITRs' must now be filed electronically under RMC No. 32-2023, taxpayers no longer file them manually. However, Revenue District Offices (RDOs) may still manually stamp printed e-filed AITRs 'Received' by the BIR for taxpayers who submit a letter request with attached supporting documents showing they need a stamped return as proof of filing and payment of Philippine taxes (e.g., expatriates of multinational companies) or for any legal purpose. RDOs must check and verify the supporting documents and stamp the returns only after these are validated.