The Bureau of Internal Revenue (BIR) issued the guidelines in the Filing of Annual Income Tax Returns (AITR) for Calendar Year 2022, as well as the payment of corresponding taxes due thereon, until April 17, 2023.
Taxpayers may file the AITR for CY 2022 and pay the taxes due to any Authorized Agent Banks (AABs) and Revenue Collection Officers (RCOs), notwithstanding the Revenue District Office (RDO) Jurisdiction, without the imposition of penalties for wrong venue filing.
For Taxpayers using EFPs
Filing of AITR shall be made using Electronic Filing and Payment System (eFPS) and payment of taxes due shall be through the eFPS-AABs where they are registered. The use of eBIRForms in filing of AITR by such taxpayers is allowed only if filing through the eFPS cannot be made due to the following reasons:
*The tax returns filed through the eBIRForms shall no longer be required to be filed thru eFPS.
For Taxpayers using eBIRForms
Payment of the taxes due may be made through any AABs or any RCOs of the RDO or through the following Electronic Payment (ePayment) Gateways:
For Taxpayers using Manual Filing of AITR
Taxpayers who will manually file AITR and pay taxes due thereon through RCOs of the RDO may pay in:
No Payment AITRs
This shall be filed electronically through the eBIRForms. However, taxpayers enumerated below may file the same with the RDO in three (3) copies using the electronic or computer-generated returns or photocopied returns in its original format printed in Legal/Folio size bond paper:
Attachments to Electronically filed AITRs
Tax Advisory and Compliance Services