Special InTAX: June 2020 Issue 1 | Volume 1

Bureau of Internal Revenue

 

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 49-2020, 20 May 2020, providing guidelines regarding the submission of filed 2019 Income Tax Returns and its required attachments to the Revenue Collection Officers (RCOs) or via eAFS.

Salient points of the issuance are as follows: 

I. Submissions through RCOs [notwithstanding Revenue District Office (RDO) jurisdiction] - It should be noted that the RCOs are enjoined to forward the documents submitted to the correct/concerned RDO should they receive out-of-district returns and the required attachments.

A. For ITRs with payments made via the online payment facilities of Authorized Agent Banks (AABs)

• The RCO shall mark the returns as “Received” on the page of the Balance Sheet, Income Statement and Audit Certificate, if applicable. The other pages of the financial statements/attachments need not be stamped “Received”. 

• In case of corporations and other juridical persons, at least 2 extra copies of the Audited Financial Statements (AFS) for filing with the Securities and Exchange Commission (SEC) should be stamped “Received” pursuant to Revenue Memorandum Order (RMO) Nos. 6-2010 and 13-2011. 

• The RCOs shall forward these returns and their respective attachments in batches to the concerned Document Processing Division of the Revenue Region.

B.   For income tax returns filed electronically, the RCOs shall accept, and stamp “Received” only copies of the Filing Reference Number generated from the eFPS/E-mail Confirmation from the eBIR Forms System and the Financial Statements following the aforementioned procedures. 

II.          Submissions online through eAFS

• Taxpayers may submit the Filed ITR and its required attachments online via the eAFS system of the BIR accessible from www.bir.gov.ph. 

• The required attachments will be divided into 3 document files when uploading in eAFS. Taxpayers must properly label the scanned files as specified in the RMC to properly upload the documents in eAFS. 

• Once a submission via eAFS is successful, it shall issue a system generated Transaction Reference Number and an email shall be sent to the to the taxpayer/user. The Transaction Reference Number shall serve as the proof of submission by the taxpayer, in lieu of the manual stamping of the word “Received” for physical submissions.

• Taxpayer shall keep the original copies of the digitally submitted documents in accordance with Section 203 of the Tax Code, as amended, for the period as prescribed under Revenue Regulations No. 17-2013 and the same must be available upon the BIR’s request. 

• Annex 1 of this RMC contains detailed guidelines on how to carry out a submission via eAFS.

 

Attached is the full text of the issuance.

RMC No. 49-2020

RMC No. 49-2020_Annex 1