BUREAU OF INTERNAL REVENUE
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 34-2017, 26 April 2017, to clarify paragraph 6 of RMC No. 28-2017 regarding the guidelines in the filing, receiving and processing of 2016 Income Tax Returns including its attachments.
The RMC provides that taxpayers who electronically filed shall also submit a copy of the electronically filed ITR with Filing Reference Number (FRN) thru eFPS facility or an email Tax Return Receipt Confirmation and a copy of
electronically filed ITR thru eBIRForms facility, together with the required
attachments within fifteen (15) days from the deadline of filing or date of electronic filing of the return whichever comes later.
To illustrate:
| Date of Electronic Filing | Date of Filing | Deadline of Submission of Attachments |
| 14 February 2017 | 17 April 2017 | 02 May 2017 |
| 17 April 2017 | 17 April 2017 | 02 May 2017 |
| 18 April 2017 (Late Filing) | 17 April 2017 | 03 May 2017 |
| 28 April 2017 (Late Filing) | 17 April 2017 | 15 May 2017 (13 May is the 15th day which falls |
In addition, the Summary Alphalist of Withholding Tax (SAWT) using the Data Entry Module of the BIR shall be emailed to esubmission@bir.gov,ph, if applicable.
Full text of the RMC is attached for your reference.
Special InTAX May 2017 attachments: