Annual Income Tax Return Filing for Calendar Year 2022 Guidelines – RMC 32-2023

The Bureau of Internal Revenue (BIR) released on March 16, 2023 a new Revenue Memorandum Circular (RMC) No 32-2023 to provide detailed guidelines and reminders on filing and payment of Annual Income Tax Return (AITR) for Calendar Year 2022, including submission of the related required attachments.

In this article, I will list down five (5) key points of the RMC 32-2023:

1. Deadline of Filing and Payment of Annual Income Tax Return

Regardless of method of filing and payment, all taxpayers must file and pay their Annual Income Tax Return on or before April 17, 2023.

In general, the deadline of filing and payment of Annual Income Tax Return is every April 15, however, since April 15, 2023, is a Saturday, a non-working day, which is why the deadline was moved to the next working day which is April 17, 2023.

Although the deadline is April 17, 2023, it’s still better to file and pay ahead of the deadline to avoid any problems that usually arises on the days near the deadline date.

2. Deadline of Submission of Required Attachments to Annual Income Tax Return

If applicable, the following documents are required to be submitted as attachment to the Annual Income Tax Return (AITR):

• Audited Financial Statement (AFS)
• Proof of esubmission of Summary Alphalist of Withholding Taxes (SAWT)
• Scanned copies of Tax Credits such as Certificate of Tax Withheld (BIR Form 2307 / 2316)
• Related Party Transactions (BIR Form 1709)
• Others

The deadline for the submission of these required attachments is within fifteen (15) days from the tax filing deadline date.

However, as mentioned above, it’s better to submit ahead of the deadline to avoid any problems that we usually encounter during deadline date.

3. Venue for Filing of the Annual Income Tax Return

You can file your Annual Income Tax Return in the following manner whichever is applicable:

a. eFPS

If mandated to use Electronic Filing and Payment System (eFPS), file your Annual Income Tax Return electronically using eFPS.

If unable to file via eFPS, file via Electronic BIR Forms (eBIRForms) only if due to the following circumstances:

• If your enrollment in eFPS is still in progress
• Latest or updated BIR Forms are not yet available in eFPS.
• There’s an advisory released on eFPS that it’s unavailable; or,
• There’s an advisory from eFPS-AAB’s payment system is not available.

Once your Annual Income Tax Return has been filed in eBIRForm, there’s no need to re-file in eFPS.

b. eBIRForms

If not mandated to use eFPS, you must file your Annual Income Tax Return via Electronic BIR Forms (eBIRFORM) whether with or without tax due payment.

c. Manually via in BIR Offices

The following taxpayers are allowed to manually file “No Payment Annual Income Tax Return” in printed format with 3 copies in Legal/Folio size bond paper in the respective Regional District Office (RDO):

• Senior Citizen or Person with Disabilities
• Employees deriving purely compensation income who are not covered by substituted filing; or,
• Employees qualified for substituted filing but opted to file their Annual Income Tax Return.

4. Venue for Payment of the Annual Income Tax Return

You can pay your Annual Income Tax Return in the following manner whichever is applicable:

a. eFPS

If mandated to use Electronic Filing and Payment System (eFPS), pay your Annual Income Tax Return electronically using your registered eFPS Authorized Agent Bank (eFPS-AAB).

If unable to file via eFPS, follow the payment instruction under eBIRForm.

b. eBIRForm

Annual Income Tax Return filed via eBIRForm can be paid in any Authorized Agent Banks (AABs) and Revenue Collection Officers (RCOs) without being penalized for filing in the wrong venue. You may also pay online thru electronic payment (ePay) facilities.

c. Manually via in BIR Offices

Taxpayers who will manually file Annual Income Tax Return in the RDO can pay in the RDO’s Revenue Collection Officers. However, the tax due must be paid in cash only up to twenty thousand pesos (P20,000) or in check with payee name “Bureau of Internal Revenue”.

5. Venue for Submission of Required Attachments to Annual Income Tax Return

As mentioned in item no. 2, there are required attachment to be submitted, if applicable, such as the following:

a. Audited Financial Statement

In general, the following are required to submit Audited Financial Statement:

• Non-Individual such as Corporation and Partnership
• Individual availing Graduated Regular Personal Income Tax – Itemized Deductions

b. Summary Alphalist of Withholding Tax (SAWT) eSubmission Proof

If you are claiming tax credits pertaining to BIR Form 2307 – Certificate of Tax Withheld, you need to submit DAT file Summary Alphalist of Withholding Tax (SAWT) via email to esubmission@bir.gov.ph. You will receive a reply from the BIR acknowledging receipt and validity of the DAT file.

c. Scanned copies of BIR Form 2307 and 2316

If you are claiming tax credits, you also need to submit softcopies of the signed BIR Form 2307 and 2316 received from your customers or employers.

d. Related Party Transactions (BIR Form 1709)

This is applicable if you have related party transactions as shown in BIR Form 1709.

The venue for submission of the required attachment is via:

• Online via Electronic Audited Financial Statement (eAFS) or
• Manually via LTS/RDO where taxpayer is registered.

That’s it! I hope this article has been useful for you as guide on the upcoming filing of Annual Income Tax Return for Calendar Year 2022.

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