Special InTAX: April 2021 Issue 1 | Volume 4

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

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special intax

Bureau of Internal Revenue


The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 46-2021, 06 April 2021, to clarify that the deadline for the filing of Annual Income Tax Returns (AITR) for taxable year ending 31 December 2020 and payment of taxes due thereon is not extended. Thus, the deadline remains to be on 15 April 2021.

The return may be amended on or before 15 May 2021 without imposition of increments. Taxpayers whose amended returns will result in overpayment of taxes paid can opt to carry over the overpaid tax as credit against the tax due for the same tax type in the succeeding period or file for refund.

Further, pursuant to Republic Act No. 8792 or the Electronic Commerce Act of 2000, all tax returns, attachments and documents identified above can be signed by the taxpayer or its authorized officer or signatory through an electronic signature. Such electronic signature shall be deemed equivalent to an actual signature or "wet signature" for filing purposes.

The availability of the eAFS Facility as an option in submitting hard copies of electronically filed AITR and its attachments, as circularized in RMC 49-2020, as amended is reiterated.


Attached is the full text of the issuance.

Revenue Memorandum Circular No. 46-2021



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