Guidelines in the Filing of Income Tax Returns for TY 2018 and Payment of Income Tax

Revenue Memorandum Circular (RMC) No. 46-2019 prescribe the GUIDELINES in the filing and payment of 2018 Income Tax Returns, due on or before April 15, 2019. 

It is also stated that Taxpayers who are mandated to use eBIRForms/eFPS under existing issuances, and those who opted to file manually, shall file and pay strictly in accordance with the guidelines hereto attached as “Annex A”.