Summary
RMC No. 44-2023 gives supplemental guidelines on filing Annual Income Tax Returns (AITRs) and paying taxes due for Taxable Year 2022 using the eBIRForms Package or eFPS, and on submitting attachments.
Key points
- Who follows the guidelines. Manual filers of AITRs and those mandated to use the Offline eBIRForms Package or eFPS under existing revenue issuances.
- Where the details are. Filing and payment follow the guidelines in Annex A of the Circular.
Who is affected
- Manual filers of AITRs
- Taxpayers mandated to use Offline eBIRForms Package or eFPS
Deadlines and effectivity
- Applies to Taxable Year 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.