Tax Alert No. 69 [Revenue Memorandum Circular No. 82-2020 dated 10 August 2020]

20 Aug 2020

Prescribing Guidelines on the Use of eAFS System for the Submission of Attachments to the Income Tax Returns of Taxpayers with Fiscal-Year Accounting Period and in the Submission of Attachments to the Quarterly Income Tax Return

The Commissioner of Internal Revenue has issued Revenue Memorandum Circular (RMC) No. 82-2020 to provide guidelines in the use of the eAFS System for the submission of attachments to the income tax returns (ITRs) of taxpayers with fiscal-year accounting period, as well as attachments to the quarterly income tax returns.

All concerned taxpayers using the eAFS System shall scan the required documents and comply with the following procedures:

A. For submission of attachments to ITRs of the taxpayers adopting the fiscal-year accounting period, the three (3) categories for each group of scanned documents for manually and electronically filed documents prescribed under the provisions of RMC No. 49-2020 shall still be observed, except for the naming convention of the files, as follows:

File 1 - Income Tax Return : EAFSXXXXXXXXXITRTYMMYYYY
File 2 - Audited Financial Statements : EAFSXXXXXXXXXAFSTYMMYYYY
File 3 - Other Attachments : EAFSXXXXXXXXXOTHTYMMYYYY-01

Where : XXXXXXXXX is the 9-digit TIN

: MM is the Month end of the Taxable Year

: YYYY is the Year Ended

: 01 is the first file of other attachments, up to 99 (applicable for the File 3 - Other Attachments)

Example 1 - Taxpayer submitting for Calendar year 2020 (ended 31 December 2020); with TIN 123-456-789

File 1 - EAFS123456789ITRTY122020
File 2 - EAFS123456789AFSTY122020
File 3 - EAFS123456789OTHTY122020-01

Example 2 - Taxpayer submitting for Fiscal year ended 31 October 2020 with TIN 987-654-321

File 1 - EAFS987654321ITRTY102020
File 2 - EAFS987654321AFSTY102020
File 3 - EAFS987654321OTHTY102020-01

B. For submission of attachments to the quarterly ITRs, the following documents shall be scanned and classified with their corresponding naming conventions of the files:

Document Group and File Name

Manually Filed

Electronically Filed

File 1
EAFSXXXXXXXXXITR#QMMYYYY

where:
XXXXXXXXX - 9-digit TIN
# - Taxable quarter covered by the attachments
MM - Calendar month ending of the taxable quarter
YYYY - Taxable year covered by the attachments

Quarterly Income Tax Return (BIR Form No. 1701Q or No. 1702Q)

Filing Reference Number / Email Notification

File 3
EAFSXXXXXXXXXOTH#QMMYYYY-01

where:
XXXXXXXXX - 9-digit TIN
# - Taxable quarter covered by the attachments
MM - Calendar month ending of the taxable quarter
YYYY - Taxable year covered by the attachments
01 - 1st file of other attachments

File size should not exceed 4.8 GB

In case of additional file:

File 4
EAFSXXXXXXXXXOTH#QMMYYYY-02

where:
XXXXXXXXX - 9-digit TIN
# - Taxable quarter covered by the attachments
MM - Calendar month ending of the taxable quarter
YYYY - Taxable year covered by the attachments
02 - 2nd file of other attachments

Emailed Confirmation Receipt of SAWT in the in the eSubmission Facility
BIR Form No. 2307
Tax Debit Memo
Others

Emailed Confirmation Receipt of SAWT in the in the eSubmission Facility
BIR Form No. 2307
Tax Debit Memo
Others

Taxpayers shall keep the original copies of the digitally submitted documents in accordance with Section 203 of the NIRC for the period as prescribed under Revenue Regulations No. 17-2013. The same shall be presented, upon request, to the BIR.

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