BIR Advisory: Out-of-district Filing and Payment of 2022 AITR Now Allowed

The Bureau of Internal Revenue recently released Revenue Memorandum Circular No. 32-2023, which details guidelines for filing and payment of the annual income tax return for 2022. Here’s what taxpayers should take note of when they file their 2022 AITR. 

Deadline

The deadline for filing and payment of the 2022 AITR is on 17 April 2023. The statutory deadline is 15 April 2023, which falls on a Saturday. 

Filing and payment guidelines 

Taxpayers may now file their AITR for 2022 and pay the corresponding taxes through Authorized Agent Banks (AABs) and Revenue Collection Officers (RCOs), regardless of the Revenue District Office (RDO) where the taxpayer is registered. No penalties will be charged for wrong venue filing. 

Taxpayers required to use the Electronic Filing and Payment System (eFPS) shall file their AITR electronically and pay their dues through the eFPS-AABs where they are enrolled. 

eFPS filers may only use the electronic BIR Forms (eBIR Forms) in cases wherein the filing could not be done through eFPS due to the following: 

1. Enrollment to BIR-eFPS and eFPS-AAB is still in process
2. Enhanced forms are not yet available in the eFPS 
3. Unavailability of BIR-eFPs covered by the duly released advisory
4. Unavailability of eFPS-AAB system as informed by the AAB

Taxpayers are advised that AITR filed through the eBIR Forms are no longer required to be filed through the eFPS. 

Payments of dues for electronically filed returns may be through the following payment gateways: 

Payment Gateways

1. Development Bank of the Philippines’ (DBP) Pay Tax Online (for Visa/Mastercard Credit Card and/or BancNet ATM/DebitCard holders) 
2. Land Bank of the Philippines’ (LBP) Link.Biz Portal (for taxpayers who have an ATM account with LBP and/or holders of BancNet ATM/Debit/Prepaid Card and taxpayers using PCHC PayGate or PESONet facility for depositors of RCBC, Robinsons Bank, Union Bank, BPI, PSBank, and Asia United Bank)
3.  Union Bank’s Online/The Portal Payment Facility (for taxpayers who have an account with Union Bank of the Philippines) and InstaPay via UPAY (for individual non-Union Bank account holders)
4. Tax Software Provider/Taxpayer Agent – GCash/Maya/MyEG

Manually filed AITRs may be paid through RCOs of the RDO in cash up to twenty thousand pesos (P20,000) only, or in check regardless of the amount. The check should be payable to the “Bureau of Internal Revenue”.

“No Payment Returns” shall be filed electronically through the eBIRForms. However, the manual filing shall still be allowed with the registered RDO of the taxpayer through the submission of three (3) copies of electronic or computer-generated returns or photocopied returns in their original format and in Legal/Folio size bond paper for the following taxpayers:

1. Senior Citizens or Persons with Disabilities (PWDs) filing their own tax returns 
2. Employees deriving purely compensation income not qualified for substituted;
3. Employees qualified for substituted filing but opted to file an AITR for promotion, loans, scholarships, foreign travel requirements, etc.

Submission of attachments 

For taxpayers who filed and paid returns electronically using eBIRForms or eFPS without any attachments required, there is no need to submit a printed copy of e-filed tax returns to the offices under the Large Taxpayers Service or Revenue District Offices. 

The filing reference number (FRN) that was generated upon filing through the eFPS or the e-mail confirmation from eBIR Forms shall serve as proof of filing. 

For electronically filed AITRs, taxpayers may submit their attachments through the Electronic Audited Financial Statement (eAFS) System or to the registered RDO of the taxpayer within fifteen (15) days from the deadline for filing of the AITR. No stamp is needed for the printed copy of the AITR. However, the attachments shall be stamped “Received” by the RDO/Large Taxpayer Services (LTS). 

View the full memorandum below: