Summary
RMC No. 34-2017 clarifies Paragraph 6 of RMC No. 28-2017 on the guidelines for filing, receiving and processing 2016 Income Tax Returns and their attachments.
Key points
- Where to submit attachments. The required attachments (Annexes B1 to B5) and accompanying schedules go to the Large Taxpayers Division (LTD)/Revenue District Office (RDO) or Authorized Agent Banks within the territorial jurisdiction where the taxpayer is registered.
- Copy of e-filed ITR. E-filers also submit a copy of the electronically filed ITR with the Filing Reference Number through eFPS, or the Tax Return Receipt Confirmation email and a copy of the ITR through eBIRForms. The attachments go with it.
- SAWT. The Summary Alphalist of Withholding Tax, prepared with the BIR Data Entry Module, is emailed to esubmission@bir.gov.ph, if applicable.
Who is affected
- Taxpayers who electronically filed 2016 Income Tax Returns
Deadlines and effectivity
- Within fifteen (15) days from the filing deadline or date of electronic filing, whichever comes later
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.