The Bureau of Internal Revenue (BIR), under the leadership of Romeo D. Lumagui, Jr., is reminding taxpayers that TODAY, April 15, 2024, is the deadline for filing of the 2023 Annual Income Tax Return (AITR) and payment of the taxes due thereon.
To campaign for the early filing of the AITR, the BIR has issued several reminders to taxpayers outlining the necessary steps to ensure full compliance with their tax obligations, such as Tax Advisories, Bank Bulletins, and several revenue issuances particularly Revenue Memorandum Circular (RMC) No. 51-2024.
In the said Circular, the BIR specified that the filing of the AITR for Calendar Year 2023 shall be done electronically through the available BIR electronic platforms, namely: Electronic Filing and Payment System (eFPS) or Electronic BIR Forms (eBIRForms). However, in case of unavailability/inaccessibility of the said electronic platforms, manual filing of the AITR may be allowed by the BIR.
For payment of the Income Tax due, it shall be made either electronically thru any of the available electronic payment (ePay) gateways or manually at any Authorized Agent Bank (AAB) or Revenue Collection Officer (RCO) of any Revenue District Office (RDO).
All individual taxpayers, regardless of classification, shall use the existing version of BIR Form No. 1701 or 1701A (whichever is applicable) in the filing of their 2023 AITR. However, the two-page tax return required under the Ease of Paying Taxes (EOPT) Act shall be used in the filing of the 2024 AITR, which is due next year.
The detailed guidelines in the filing of the 2023 AITR and payment of taxes due thereon are specified below:
- Taxpayers mandated to use the eFPS shall file the AITR electronically and pay the taxes due thereon through the eFPS-Authorized Agent Banks (AABs) where they are enrolled. Filers of BIR Form No. 1702-MX are, however, advised to file thru the eBIRForms facility using the Offline eBIRForms Package v7.9.4.2, and pay the taxes due, if any, in the eFPS-AAB facility using BIR Form No. 0605. The tax type to be used is Income Tax (IT) and the Alphanumeric Tax Code (ATC) is MC 200-Miscellaneous Tax.
- Non-eFPS taxpayers shall use the Offline eBIRForms Package v7.9.4.2 in filing their AITR electronically.
- eFPS taxpayers who already filed their AITR through the eBIRForms facility shall no longer be required to file or re-file the return in the eFPS. Moreover, printed copies of e-filed AITRs without required attachment need not be submitted to the Large Taxpayers Office/Revenue District Office (RDO). The generated Filing Reference Number (FRN) from the eFPS or the Tax Return Receipt Confirmation from eBIRForms shall serve as sufficient proof of filing of tax return. Thus, there is no need for the electronically-filed AITR to be stamped as “Received” in the RDO.
- For the manual payment of taxes through the Revenue Collection Officer (RCO) of any Revenue District Office (RDO), cash payment up to P 20,000.00 only or check payment regardless of amount (payable to the “Bureau of Internal Revenue”) is accepted.
- Online payment options are available through various electronic payment (ePay) gateways, which include Landbank of the Philippines Link.BizPortal, Development Bank of the Philippines PayTax Online, Union Bank of the Philippines Online/The Portal Payment Facilities, and Tax Software Providers, such as Maya or MyEG. Taxpayers who shall pay their tax due online using any of the ePayment gateways must file the corresponding AITR online through the eBIRForms Package v7.9.4.2.
- “No Payment AITRs” shall be filed electronically through the eBIRForms facility. However, identified taxpayers may manually file their “No Payment AITRs” with the RDO, such as: Senior Citizens or Persons with Disabilities (PWDs) filing their own returns, among others.
- For both eFPS and eBIRForms Filers, the required attachments to the ITR should be submitted within fifteen (15) days from the date of electronic filing or the deadline of filing the return, whichever comes later, through the Electronic Audited Financial Statements (eAFS). Electronic filers may also opt to manually submit the attachments (except for Certificates of Withholding Tax) to the Large Taxpayers Office/Division or through RCO of the RDO where they are registered. On the other hand, manual filers should submit the attachments together with their ITR upon filing the same.
- The attachments to the AITR shall be stamped only on the page of the Audit Certificate, Balance Sheet/Statement of Financial Position and Income Statement/Statement of Comprehensive Income. 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 two (2) extra copies of the audited financial statements for filing with the Securities and Exchange Commission (SEC) should be stamped “Received”.
Aside from the RDOs, taxpayers can also go to the e-Filing/Tax Assistance Center established in the BIR National Office (at the National Training Center) until April 15, 2024, if they need assistance in their AITR filing and payment of taxes.
“For the early filers of the AITR who have already paid the corresponding tax due thereon, I would like to extend my sincerest appreciation to them for their cooperation in meeting their tax obligations. Your early compliance indeed shows your love for our country. To those who have not complied yet, please use the eFPS or eBIRForms facility and ePayment gateways to file your AITR and pay your Income Tax. Let us all fulfill our responsibilities with diligence and contribute for the continued progress of our nation,” said Commissioner Lumagui.
To learn more about AITR filing and payment, taxpayers are encouraged to visit the BIR Website at www.bir.gov.ph or contact the BIR Hotline at 8538-3200, for any inquiries or clarifications.
