Sworn Declaration

Revenue Memorandum Circular No. 29-2024


This Circular is hereby issued to inform all concerned taxpayers that the deadline of submission of the BIR's copy of BIR Form No. 2316 is hereby extended from February 28, 2024 to March 31, 2024 Accordingly, for the purpose of uniformity in the submission of other reportorial requirements in relation to the submission of BIR Form No. 2316, only the following documents shall be required by all Revenue District Offices: Sworn Declaration (Annex "C") under Revenue Regulations (RR) No. 2-2015; and Certification of the List of Employees Qualified for Substituted Filing of their Income Tax Return (Annex "F") under RR No. [...]

Revenue Memorandum Circular No. 29-20242024-02-26T13:10:01+08:00

Revenue Memorandum Circular No. 74-2023


Revenue Memorandum Circular No. 74-2023 prescribes the standard templates for the "Sworn Statement” and “Sworn Declaration” that shall be submitted by the domestic corporation as an attachment to the Annual Income Tax Return (AITR) pertaining to the taxable year when the dividend is received and to the AITR for the immediately succeeding taxable year, respectively. The required sworn statement/declaration is part of the requirements for availing the income tax exemption of foreign-sourced dividends pursuant to Section 27 (D)(4) of the National Internal Revenue Code, as amended.  Considering that the prescribed templates pursuant to RR No. 5-2023 only include dividend income received [...]

Revenue Memorandum Circular No. 74-20232023-07-12T12:25:57+08:00
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