RMC No. 28-2017: Reiterates and updates the guidelines in the filing, receiving and processing of 2016 Income Tax Returns, including its attachments

Key points

1. Filing deadline. The 2016 returns are due on or before April 17, 2017, since April 15, 2017 falls on a Saturday. For fiscal-year taxpayers, the deadline is the 15th day of the fourth month after the close of the taxable year.
2. Manual filing of no payment returns. The following may file manually with their RDO: senior citizens or PWDs filing their own return; employees with purely compensation income from two or more employers, or from one employer whose spouse is not entitled to substituted filing; and employees qualified for substituted filing who opt to file an ITR for purposes such as promotion, loans or foreign travel.
3. No printed copy needed. Taxpayers who e-filed or paid through eBIRForms or eFPS without required attachments need not submit a printed copy to the LTD/RDO. Required attachments and schedules go to the LTD/RDO or Authorized Agent Banks within the jurisdiction where the taxpayer is registered.
4. Signed copy and SAWT. E-filers also submit a signed copy of the ITR with the Filing Reference Number (eFPS) or the Tax Return Receipt Confirmation email (eBIRForms), with attachments, within fifteen (15) days after electronic filing. The Summary Alphalist of Withholding Tax is emailed to esubmission@bir.gov.ph, if applicable.
5. Supplemental Information optional. For calendar year 2016 onward, disclosure of Supplemental Information under BIR Form Nos. 1700 and 1701 is optional for the individual taxpayer.

Who is affected

• Taxpayers filing 2016 Income Tax Returns
• Senior citizens and PWDs
• Employees with purely compensation income

Deadlines and effectivity

• 2016 ITR due on or before April 17, 2017
• Fiscal-year taxpayers: 15th day of the fourth month after year end
• Signed copy and attachments within fifteen (15) days after electronic filing