Summary
RMC No. 61-2023 sets the procedure for processing taxpayer requests to stamp Income Tax Returns and Annual Income Tax Returns (ITRs/AITRs) filed electronically through eBIRForms.
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Key points
- No Payment AITRs. Under RMC No. 32-2023, No Payment AITRs are filed electronically through eBIRForms, so taxpayers no longer need to file them manually.
- Manual stamping on request. RDOs may still manually stamp printed, electronically filed AITRs as Received for taxpayers who submit a letter request with supporting documents. The need may be a requirement or proof of filing and payment of taxes in the Philippines, such as for expatriates of multinational companies, or another legal purpose.
- Verification. RDOs check and verify the supporting documents and stamp the returns Received only after validating them.
Who is affected
- Taxpayers who e-filed ITRs/AITRs through eBIRForms and request stamping
- Revenue District Offices
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.
