RMC No. 32-2023: Prescribes the guidelines in the filing of Annual Income Tax Returns for Calendar Year 2022 as well as payment of taxes due thereon until April 17, 2023

Key points

1. Where to file and pay. Taxpayers may file the AITR and pay with any Authorized Agent Bank or Revenue Collection Officer regardless of RDO jurisdiction, with no wrong-venue penalty.
2. eFPS and eBIRForms. eFPS-mandated taxpayers file electronically and pay through their eFPS-AAB. They may use eBIRForms if enrollment is still in process, the enhanced forms are not yet in eFPS, or the eFPS or eFPS-AAB system is unavailable. eBIRForms returns need not be filed again in eFPS.
3. Payment channels. Taxes on eBIRForms returns may be paid through AABs, RCOs, or ePayment gateways: DBP Pay Tax Online, LBP Link.Biz Portal, Union Bank Online/The Portal and InstaPay via UPAY, and GCash/Maya/MyEG. Manual filers paying at an RCO may pay cash up to ₱ 20,000.00 only, or by check of any amount payable to Bureau of Internal Revenue.
4. No Payment AITRs. These are filed through eBIRForms. Senior citizens or PWDs filing their own returns, employees with compensation income from two or more employers whose spouse is not entitled to substituted filing, and employees qualified for substituted filing who opt to file an ITR may file manually with the RDO in three (3) copies.
5. Proof of filing and attachments. No printed copy of an e-filed AITR without required attachments needs to be submitted. The Filing Reference Number from eFPS or the eBIRForms email confirmation is proof of filing. Attachments may go to the eAFS System or the LTS/RDO within fifteen (15) days from the filing deadline.

Who is affected

• Individual and corporate AITR filers for Calendar Year 2022
• eFPS-mandated taxpayers
• Senior citizens and PWDs filing their own returns

Deadlines and effectivity

• AITR for CY 2022, payment until April 17, 2023
• Attachments within fifteen (15) days from the tax filing deadline