ITR Filing Guidelines (Revenue Memorandum Circular No. 20-2014)

The BIR issued the following procedures and guidelines in the filing of 2013 income tax returns (ITRs) which are due on or before April 15, 2014:

1. For Non-eFPS taxpayers

a. Users of offline eBIR Forms Package – The duly accomplished ITRs should be printed in A4 size bond paper, portrait/layout, signed by the taxpayer/ authorized officers/ representatives. The ITR should be filed manually with the Authorized Agent Bank (AAB)/Revenue District Office (RDO)/Revenue Collection Officer (RCO), as the case may be. (Please see Annex A in the attached RMC 20-2014 for the guidelines on the use of offline eBIR Forms)

Upon the availability of the online eBIRForms Package, taxpayers who opt to use them should enroll in the system and submit the accomplished ITR in the system. In Revenue Memorandum Order No. 024-13, accredited tax agents and tax software providers are mandated to enroll in the eBIRForms system. The use of the eBIRForms system is optional for other taxpayers.

b. Users of Manual ITR Forms – The ITR should be filled-up legibly in capital letters using black ink. The duly accomplished return should be signed by the taxpayer/ authorized officers/ representative, and filed manually with the AAB/RDO/RCO, as the case may be.

2. For eFPS taxpayers –

a. Those who manually filed their ITR – electronically re-file the contents of the previously filed ITRs by accomplishing the new ITR in the eFPS facility.

b. Those who electronically filed and paid using the old ITR in the eFPS – re-submit ITR in the eFPS within 10 days from the availability of the online submission. (Please see Annex B in the attached RMC 20-2014 regarding the guidelines on the re-filing of tax returns).

The date of filing of the tax return shall be the date the initial eFiling was duly accomplished by the taxpayer.

The 15-day grace period granted to eFPS filers on the filing of accompanying schedules and attachments (i.e., financial statements, statement of management responsibility, BIR Form 2307, etc.) shall be counted from the electronic filing of the return. The taxpayer shall submit the schedules and attachments together with the signed hardcopy of the ITR with the Filing Reference Number.

Please see attached copy of RMC 20-2014 together with Annex A and B. Click HERE