Long queues for the stamping of the Annual Income Tax Returns (ITR) and Financial Statements (FS) has been a norm in most BIR Revenue District Offices (RDOs) specially on the actual deadline. However, this burdensome practice is expected to finally come to an end as the taxpayers are provided with other options for submission. BIR issued Revenue Memorandum Circular (RMC) No. 49-2020 on May 22, 2020, laying down the following additional options to taxpayers:
- Submission through Revenue Collection Officers (RCOs) or,
- Submission through online eAFS
Submission through Revenue Collection Officers (RCOs)
Taxpayers may submit the required attachments to the nearest RCO, notwithstanding RDO jurisdiction. RCOs have the following responsibilities based on the RMC:
- For payments made through online payment facility of the AAB
- Stamp “Received” the returns in accordance with Revenue Memorandum Order (RMO) No. 6-2010 and RMO No. 13-2011.
- Batch and forward these returns and their respective attachments to the concerned Document Processing Division of the Revenue Region.
2. For ITR filed electronically through eFPS or eBIR Forms
- Stamp “Received” only the copies of the Filing Reference Number generated from the eFPS or the email confirmation form eBIR Forms and the FS following the same procedures above.
RCOs shall forward the accepted out-of-districts returns and attachments to the respective RDOs.
Submission through eAFS
eAFS, which can be accessed in the BIR website (www.bir.gov.ph) enables the taxpayers to submit online in lieu of the manual submission of attachments.
There are three (3) groups of documents for upload which should be named accordingly using the prescribed format. It should be noted that the files should not exceed 4.8GB. Below is a table for the document groups:
|Documents to be uploaded
|ITR stamped by Authorized Agent Bank (AAB) and proof of Payment, for manually filed ITRs
Electronically filed Annual ITR, Filing Reference Number/ Email Notification, and proof of payment for ITRs filed through eFPS and eBIR Forms
|Audited Financial Statements (AFS)
|Certificate of Independent CPA duly accredited by BIR (required of gross annual sales/earnings/receipts/output exceed 3M)
Account Information Form (AIF) and/or FS, including the schedules prescribed under existing revenue issuances
Statement of Management’s Responsibility (SMR) for Annual ITR
BIR Forms 2304, if applicable
BIR Forms 2307
Dully approved Tax Debit Memo, if applicable
BIR Form 1606, for sale of real properties
Proof of prior year’s excess credits if applicable
Proof of tax payment and return previously filed, for amended ITR
Report of electronically filed SAWT
Proof of other tax payments/credit, if applicable
BIR Forms 2316
XXXXXXXXX – is the 9-digit TIN of the taxpayer
2019 – is the taxable year
01 – is the first file of the first the other documents
02 – is the first file of the first the other documents
Upon successful submission, eAFS will be issuing a system-generated Transaction Reference Number and will send an email to the user. The Transaction Reference Number will be the proof of submission in lieu of the stamp “Received”.
Detailed guidelines for the enrollment, uploading, and password management are presented in the annex 1 of the RMC (https://www.bir.gov.ph/images/bir_files/internal_communications_1/Advisory/posted%20while%20under%20quarantine%20march%202020/RMC%20No.%2049-2020_Annex%201.pdf).