Tax Alert No. 56 [Revenue Memorandum Circular No. 49-2020 dated 20 May 2020]

05 Jun 2020

Providing Additional Options in the Acceptance and Processing of the Filed 2019 Income Tax Returns and Its Required Attachments and providing Guidelines Thereon

The Commissioner of Internal Revenue has issued Revenue Memorandum Circular (RMC) No. 49-2020 to provide the following options to taxpayers in the submission of the filed 2019 Income Tax Return (ITR) and its required attachments:

Submission through Revenue Collection Officers (RCO)

Taxpayers may submit the required attachments to the RCO nearest to them, notwithstanding Revenue District Office jurisdiction.
Submission through eAFS

Taxpayers may submit the filed ITR and its required attachments to the online eAFS system. This may be accessed through the BIR website (www.bir.gov.ph) by clicking the eAFS icon.

The required attachments will be grouped into three (3) document files. Taxpayers must scan the documents and save them into PDF files, named accordingly before uploading them into the eAFS:

Document Group and File Name	Manually Filed	Electronically Filed
File 1 EAFSXXXXXXXXXITR2019 where: XXXXXXXXX - 9-digit TIN 2019 - taxable year	Income Tax Return (BIR Form 1702 or 1701) stamped by Authorized Agent Bank (AAB) Proof of Payment	Filing Reference Number / Email Notification
File 2 EAFSXXXXXXXXXAFS2019 where: XXXXXXXXX - 9-digit TIN 2019 - taxable year	Audited Financial Statements (AFS) composed of the following: Certificate of Independent CPA duly accredited by the BIR. The CPA certificate is required if the gross annual sales, earnings, receipts or output exceed (3m) Account Information Form (AIF) and/or Financial Statements (FS), including the following schedules prescribed under existing revenue issuances which must form part of the Notes to the AFS: Taxes and licenses Other information prescribed to be disclosed in the notes to FS Statement of Management’s Responsibility (SMR) for Annual ITR	Same with Manually Filed
File 3 EAFSXXXXXXXXXOTH2019-01 where: XXXXXXXXX - 9-digit TIN 2019 - taxable year 01 - 1st file of other attachments File size should not exceed 4.8 GB In case of additional file: File 4 EAFSXXXXXXXXXOTH2019-02 where: XXXXXXXXX - 9-digit TIN 2019 - taxable year 02 - 2nd file of other attachments	Certificate of Income Payments not subjected to Withholding tax (BIR Form No. 2304), if applicable; Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307); Duly approved Tax Debit Memo, if applicable; Withholding Tax Remittance Return on Sale of Real Properties (BIR Form No. 1606); Proof of prior year’s excess credits, if applicable Proof of Foreign Tax Credits, if applicable; For amended return, proof of tax payment and the return previously filed; Report of electronically submitted Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax at Source (SAWT) thru esubmission@bir.gov.ph if applicable; Proof of other tax payments/credit, if applicable; Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316); Others	Same with Manually Filed

The eAFS will acknowledge successful submission by issuing a system generated Transaction Reference Number (TRN) and by sending an email to the system user. The TRN shall serve as the proof of submission by the taxpayer, in lieu of the manual “Received” stamping. The taxpayer shall keep the original copies of the digitally submitted documents for the period prescribed under Revenue Regulations No. 17-2013 and that the same documents shall be presented, upon request, to the BIR.

For a detailed guideline on how to use the system, please refer to Annex 1 of this RMC.

You may access the full version of the RMC through the BIR website.