BIR Provides Additional Options on the Acceptance and Processing of Filed 2019 ITRs
The Bureau of Internal Revenue (BIR) releases Revenue Memorandum Circular (RMC) No. 49-2020 indicating additional options for taxpayers in processing the submission of filed 2019 Income Tax Returns (ITRs), including necessary attachments. Accordingly, requirements shall be accepted upon submission to Revenue Collection Officers (RCOs) or the electronic Audited Financial Statements (eAFS) facility.
SUBMISSION
Taxpayers may submit their filed 2019 ITRs through any of the following options:
I. SUBMISSION THROUGH RCO – Taxpayers are allowed to submit ITRs and their accompanying documents in the nearest RCO regardless of the Revenue District Office (RDO) jurisdiction.
- RCOs/COs shall do the following for payments of the ITRs made via online payment facility:
a. Stamp the returns with “RECEIVED”
- ITR attachments shall be stamped only on the Balance Sheet, the Income Statement, and Audit Certificate, if applicable. “Received” stamp shall no longer be required on other pages of the financial statements as well as their attachments.
- At least two (2) additional copies of the AFS, for the purposes of filing with the Securities and Exchange Commission (SEC), shall be stamped “Received” in the cases of corporations and other juridical persons.
b. Combine all the returns and their corresponding attachments for submission to the Document Processing Division of the Revenue Region.
2. Only copies of the Filing Reference Number (FRN), prompted out of the eFFS or e-mail confirmation from the eBIR Forms System and the financial statements, shall be accepted and stamped “Received” for the cases of electronically filed ITRs.
RCOs shall forward the accepted out-of-district returns and other necessary attachments to their respective RDOs.
II. SUBMISSION THROUGH eAFS – Taxpayers are allowed to submit ITRs and their accompanying documents through BIR’s eAFS system. (You may access the system by clicking the eAFS icon found on the BIR website.)
All necessary attachments shall be organized into three (3) document files. Documents must be scanned, saved into a PDF file format, and named accordingly upon submission into the eAFS system.
The eAFS will send an email to the taxpayer containing an issued system-generated Transaction Reference Number (TRN) as an acknowledgment of the successful submission. In lieu of the “Received” stamp, the TRN shall serve as a proof of submission by the system user.*
*Taxpayers shall keep the original copies of the digitally submitted documents and upon request, must be presented to BIR.
