Tax Alert No. 21 [Revenue Memorandum Circular 46-2022 dated 13 April 2022, released on 18 April 2022]

Clarifications on the Deadline of Submission of Attachments to the 2021 Annual Income Tax Return and Other Matters

The Commissioner of Internal Revenue has issued RMC 46-2022, in relation to RMCs 42-2022 and 44-2022, clarifying that the deadline of submission of attachments to the 2021 Annual Income Tax Return (AITR) shall be on or before 31 May 2022, notwithstanding if the electronically filed AITR is an original or an amended return.

The submission shall be made manually to the RDO or the Large Taxpayers Division where the taxpayer is registered, or electronically through the Electronic Audited Financial Statements (eAFS) system.

For manual filers, they should have paid and filed the corresponding tax due manually to any authorized agent bank (AAB) or to the revenue collection officers (RCO) of any RDO on or before the 18 April 2022 tax filing deadline. On the other hand, eBIRForms and eFPS filers should follow the guidelines per RMC 44-2022.

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