The bureau has issued the Revenue Memorandum Circular No. 20-2014 related to the guidelines in the Filing, Receiving of Taxable Year 2013 Income Tax Returns (ITRs) BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, All June 2013 ENCS version under Revenue Regulations No. 2-2014.
It is stated in the memorandum that for eFPS Taxpayers who have used the offline eBIRForms Package may choose the following:
a. Those who manually filed the return/paid the tax, electronically re-file (efile) the contents of the previously filed ITRs by accomplishing the applicable ITR in the eFPS facility.
b. Those who electronically filed and paid using version 2011, follow the procedures in Annex B within ten (10) days from the availability of the online submission.
With this, for the purpose of determining the date when the returns are filed, it shall be the date the initial eFiling was duly accomplished.
The accompanying schedules and attachments (i.e. Financial Statements, Statement of Management Responsibility (SMR), BIR Form 2307, etc.) may still be filed with the concerned LT office/RDO where they are registered within fifteen (15) days after the electronic filing of the return. Together with the said attachments, the taxpayers shall also submit the duly accomplish signed hard copy of the ITR with Filing Reference Number.
Please refer ftp://ftp.bir.gov.ph/webadmin1/pdf/84889RMC%20No%2020-2014.pdf of the full text of the Revenue Memorandum Circular No. 20-2014.
