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RMC No. 44-2022: Prescribes guidelines in the filing of Annual Income Tax Returns and payment of tax due thereon for TY 2021

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Summary

RMC No. 44-2022 prescribes the guidelines for filing Annual Income Tax Returns (AITRs) and paying the tax due for Taxable Year 2021.

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Key points

  1. New form in eFPS. 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) is now available in the Electronic Filing and Payment System (eFPS).
  2. Guidelines for filing and payment. Manual filers, and taxpayers mandated to use the Offline eBIRForms Package or eFPS under existing issuances, file and pay as set out in Annex A of the Circular.

Who is affected

  • eFPS users and filers
  • Manual filers
  • Taxpayers mandated to use the Offline eBIRForms Package or eFPS

Deadlines and effectivity

  • Applies to AITRs for Taxable Year 2021

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (1)

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Cited byRMC No. 46-2022

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.