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 attachments. Accordingly,taxpayers may opt to submit
said requirements through the Revenue Collection Officers (RCOs) or through the on line eAFS.
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 Confirmation from the eBIR Forms System and the Financial
statements following the above-mentioned procedures;
For accepted out-of-district returns and required attachments, the RCOs 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 fiies, 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.
Reference: RMC 49-2020 https://www.bir.gov.ph/images/bir_files/internal_communications_1/Advisory/posted%20during%20quarantine%20march%202020/RMC%20No.%2049-2020.pdf
