Summary
RMC No. 46-2022 clarifies the deadline for submitting attachments to the 2021 Annual Income Tax Return (AITR) and other matters.
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Key points
- Attachments deadline. Attachments to the AITR are due on or before May 31, 2022, whether the electronically filed AITR is an original or an amended return.
- Where to submit. Submission is made manually to the Revenue District Office or the Large Taxpayers Division where the taxpayer is registered, or electronically through the Electronic Audited Financial Statements (eAFS) System.
- Manual filers. Manual filers of the 2021 AITR file and pay the tax due manually to any Authorized Agent Bank or the Revenue Collection Officers of any RDO on or before April 18, 2022.
- eBIRForms and eFPS filers. They follow the guidelines in RMC No. 44-2022.
Who is affected
- Filers of the 2021 AITR
- Manual, eBIRForms and eFPS filers
Deadlines and effectivity
- Attachments to the 2021 AITR: on or before May 31, 2022
- Manual filing and payment: on or before April 18, 2022
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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.