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”.
