Special InTAX: April 2022 Issue 1 | Volume 2

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 the following:

Revenue Memorandum Circular (RMC) No. 42-2022, 12 April 2022, to clarify the deadline for filing of Annual Income Tax Returns (AITR) for taxable year ended 31 December 2021 and to provide guidelines in the manner of filing and payment thereof and non-imposition of surcharge on amended returns.


The Circular reiterates that the deadline of AITR for calendar year (CY) 2021 and the payment of the corresponding taxes due thereon is on 18 April 2022, Monday.


Further, to alleviate the difficulties in beating the deadline on a holiday and considering the challenges encountered in the hybrid work arrangement adapted by most taxpayers, tentative AITR may be filed on or before 18 April 2022. The return may be amended on or before 16 May 2022, without imposition of interest, surcharge and penalties. Provided that, a taxpayer 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.

Moreover, taxpayers who are required to use or voluntary opt to use the eBIRForms, shall file the tax return through the eBIRForms System. On the other hand, taxpayers who are required to use or voluntary opt to enroll in the eFPS facility, must file the return electronically. However, in case that the newly created tax returns are not yet available in the eFPS facility but already available in the eBIRForms System, taxpayers shall file the said return using the eBIRForms System. The Circular also provided payment options for the CY 2021 AITR.

The Circular also states that pursuant to RA No. 8792, or the Electronic Commerce Act of 2000, all tax returns, attachments, and documents can be signed by the taxpayer or its authorized officer or signatory with an electronic signature. Such electronic signature shall be deemed equivalent to an actual signature or “wet signature” for filing purposes.


The Circular further provides that the submission of required attachments (e.g. BIR Form No. 1709, if applicable, Audited Financial Statements, etc.) to the electronically filed/amended AITR for CY 2021 pursuant to the pertinent issuances shall be made on or before 31 May 2022 to the RDO/LTS/LTDO where the taxpayer is registered or electronically through the eAFS System of the BIR.

RMC No. 43-2022, 12 April 2022, to provide guidelines on the non-imposition of surcharge on amended tax returns.

Under Section 248 (A) of the Tax Code, as amended, in addition to the tax required to be paid, a  penalty equivalent to twenty-five percent (25%) of the amount due shall be imposed in the following cases:

1.        Failure to file any return and pay the tax due thereon as required under the provisions of this Code or rules and

           regulations on the date prescribed; or

2.        Unless otherwise authorized by the Commissioner, filing a return with an internal revenue officer other

           that those with whom the return is required to filed; or

3.        Failure to pay deficiency tax within the time prescribed for its payment in the notice of assessments; or

4.        Failure to pay the full or part of the amount of tax shown on any return required to be filed under the provisions

           of this Code or rules and regulations, or the full amount of the tax due for which no return is required to be filed,

           on or before the date prescribed for its payment.


To reconcile RMC No. 54-2018 and RMC No. 46-99, the Circular provides that 25% surcharge shall not be imposed to an amendment of a tax return if the taxpayer was able to file the initial tax return on or before the prescribed due date for its filing. On the other hand, the 25% surcharge shall be imposed on a tax deficiency found during tax audit if the particular tax return being audited was found to have been filed beyond the prescribed period or due date.

RMC No. 44-2022, 12 April 2022, to prescribe guidelines in the filing of AITR and payment of tax due thereon for Taxable Year 2021 and to inform eFPS users/filers that the revised BIR Form No. 1702-RT (January 2018 ENCS version) is now available in the eFPS.

Taxpayers who are manual filers or mandated to use offline eBIRForms Package/eFPS under existing issuances shall file and pay in accordance with the guidelines attached in the RMC.

Attached are the full texts of the issuances.

RMC No. 42-2022
RMC No. 43-2022

RMC No. 44-2022

RMC No. 44-2022 Annex A

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