Special InTAX: April 2024 Issue 1 | Volume 1

Bureau of Internal Revenue

The Bureau of Internal Revenue (BIR) published an Advisory, dated 27 March 2024, regarding the 2023 Annual Income Tax Return (AITR) Filing and Payment of Taxes.

Below are salient points of the Advisory:

• From March 23 to April 15, 2024 (except Sundays and Holidays/Holy Week), 8:00 AM to 5:00 PM, taxpayers who need assistance in filing their Income tax Returns (ITR) and/or paying their taxes due electronically may visit the BIR’s Electronic Filing (efiling)/Tax Assistance Center (TAC) at the BIR National Training Center (NTC) - Auditorium.
• Taxpayers can use the desktop computers available at the eFiling/TAC for the following:

a. Electronic filing of their AITR either through the Electronic BIR Forms (eBIRForms) or Electronic Filing and Payment System (eFPS) facilities;

b. Electronic submission of the required ITR attachments through the Electronic Audited Financial Statements (eAFS) System; and

c. Online tax payment through the Electronic Payment (ePayment) Channels.

• All taxpayers shall electronically file their AITR (through eBIRForms or eFPS, whichever is applicable), including its attachment/s (through eAFS).
• Manual filing of attachments, except Certificates of Withholding Tax (e.g. BIR Form Nos. 2307, 2316, etc.), shall still be allowed in BIR offices/TAC. The submission of copies of BIR Form Nos. 2307 and 2316 shall be done following the procedures prescribed under Revenue Regulations (RR) No. 16-2021.
• Manual filing of "No Payment Returns" shall be allowed in BIR frontline offices/TAC only in certain instance as provided in the Advisory.  
• Taxpayers who have electronically filed their AITR, including its attachment/s, and/or paid the Income Tax, need not submit the printed copy of the electronically filed return to the concerned Large Taxpayers Service office or Revenue District Office, for stamping.

Here is the link to the full text of the Advisory: Advisory 2024-03-27 2023 AITR Filing.