Summary
RMC No. 25-2020, issued March 17, 2020, prescribes guidelines for filing the Annual Income Tax Return (AITR) for Calendar Year (CY) 2019 and submitting its required attachments.
Key points
- Deadline not extended. Despite the one-month lockdown of the National Capital Region due to COVID-19, AITR filing for CY 2019 is not extended and is still due on or before April 15, 2020.
- Electronic filing. Taxpayers not mandated to use BIR electronic facilities are encouraged to use eFPS or eBIRForms to limit exposure. eFPS-enrolled taxpayers continue to pay through their Authorized Agent Bank (AAB).
- Payment options for eBIRForms. These are over-the-counter at AABs, Revenue Collection Officers where there is no AAB, and online payment through the Landbank Link.Biz Portal, Development Bank of the Philippines Pay Tax Online, the Union Bank facility, or GCash/Paymaya.
- Manual filing. Those not mandated to file and pay electronically may still file manually if the AITR has tax due and payable. If there is no tax to be paid, filing must be through eBIRForms.
- Amendments and attachments. Taxpayers may amend their AITR at any time if the taxable period has not been audited. Additional Income Tax from an amendment is penalty-free if paid not later than June 15, 2020, and attachments to electronically filed AITRs may be submitted to the RDO until June 15, 2020.
Who is affected
- Taxpayers filing the CY 2019 AITR
- Taxpayers not mandated to use BIR electronic filing facilities
Deadlines and effectivity
- AITR due on or before April 15, 2020
- Penalty-free payment of additional tax from amendments: not later than June 15, 2020
- Attachments to electronically filed AITR: until June 15, 2020
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.