Additional Options in the Acceptance and Processing of the Filed 2019 Income Tax Returns and Its Required Attachments

To ease the Acceptance and Processing of the Filed 2019 Income Tax Returns and Its Required Attachments, Revenue Memorandum Circular (RMC) No. 49-2020 has issued by the bureau to provide options to taxpayers in the submission of the filed 2019 Income Tax Return and its required attachements as follows:

I. SUBMISSION THROUGH RCO 

Taxpayers may submit the required attachments to the Annual Income Tax Returns to the Revenue Collection Officer nearest to them, notwithstanding Revenue District Office jurisdiction. 

1. For income tax returns with payments made thru the online payment facility of the AAB, the RCOs/Cos shall: 

a. Stamp "Received" the returns; 

The attachments to the income tax returns shall be stamped only on the page of the Balance Sheet, the Income Statement and Audit Certificate, if applicable. The other pages of the financial statements and its attachments need not be stamped "Received". In case of corporations and other juridical persons at least 2 extra copies of the Audited Financial Statements for filing with the Securities and Exchange Commission (SEC) should be stamped "Received" pursuant to Revenue Memorandum Order (RMO) Nos. 6-2010 and 13-2011. 

b. Batch and forward these returns and their respective attachments to the concerned Document Processing Division of the Revenue Region. 

2. For income tax returns filed electronically, the RCOs/Cos shall accept and stamp "Received" only the copies of the Filing Reference Number generated from the eFpS/E-mail Ctnfirmation from the eBIR Forms System and the Financial statements following the above-mentioned procedures; 

For accepted out-of-district returns and required attachments, theRCOs shall forward the documents to concerned Revenue District Offices.

II. SUBMISSION THROUGH eAFS 

Any taxpayer, may submit the Filed ITR and its required attachments to the ITR on-line thru the eAFS system of the BIR. This may be accessed through the BIR webpage at www.bir.gov.ph by clicking the icon of the eAFS thereat.

The required attachments will be grouped into three (3) document files. Taxpayers must scan the documents and save them into pDF files, named accordingly before uploading them into the eAFS:  

The eAFS will acknowledge successful submission by issuing a system generated Transaction Reference Number and by sending an email to the system user. This Transaction Reference Number shall serve as the proof of submission by the taxpayer, in lieu of the manual "Received" stamping. Provided that the taxpayer shall keep the original copies of the digitally submitted documents in accordance with Section 203 of the NIRC for the period as prescribed under Revenue Regulations ll-2013. Provided further that the same shall be presented, upon request, to the BIR . For a detailed guideline on how to use the system, please refer to Annex 1 of this Circular.

Please refer: https://www.bir.gov.ph/images/bir_files/internal_communications_1/Advisory/posted%20while%20under%20quarantine%20march%202020/RMC%20No.%2049-2020.pdf of the full text RMC No. 49-2020.