MANILA - The Bureau of Internal Revenue said on Monday it has authorized the filing and payment of the 2022 annual income tax return (AITR) anywhere in order to expand services.
This was made possible with the release of Revenue Memorandum Circular (RMC) No. 32-2-2023, which allowed taxpayers to settle their dues anywhere on or before April 17, 2023, without penalties imposed for wrong venue filing, the tax bureau said in a statement.
“I wanted to improve the services that we offer to the taxpaying public. My ultimate goal here is to provide each one of us the luxury of filing and paying our correct taxes at our most convenient time and place without any penalties involved. I am encouraging everyone, avoid the rush! File and pay as early as now before the April 17 deadline”, BIR Commissioner Romeo D. Lumagui, Jr. said.
The BIR said taxpayers required to use the BIR’s Electronic Filing and Payment System (eFPS) should file their AITRs electronically and pay the correct taxes due through the eFPS-Authorized Agent Banks (AABs) where they are enrolled.
If filing cannot be made through eFPS, due to reasons mentioned in the circular, taxpayers should use the eBIRForms in filing, the agency said.
Meanwhile, payment of taxes due for the electronically filed returns through the eBIRForms can be made through any Authorized Agent Banks, Revenue Collection Officers (RCOs) in each Revenue District Offices (RDOs) or through the different Electronic Payment (ePayment) channels of the BIR, it said.
The "No Payment AITRs" should also be filed electronically. But taxpayers with “No Payment AITRs” are also allowed to manually file their 2022 AITR provided that they quality in any of the following:
• Senior Citizen (SC) or Persons with Disabilities (PWDs) filing for their own returns
• Employees deriving purely compensation income from two or more employers, concurrently or successively at any time during the taxable year, or from a single employer, although the income of which has been correctly subjected to withholding tax, but whose spouse is not entitled to substituted filing
• Employees qualified for substituted filing (those who are covered by Section 2.83.4 of Revenue Regulations No. 2-98, as amended), but opted to file for an ITR and are filing for purposes of promotion, loans, scholarships, foreign travel requirements, etc
NO TO GHOST RECEIPTS
Lumagui also said the public should refrain from using "ghost receipts" in their filings. Certified public accountants involved in this practice may suffer both the revocation of their license and imprisonment, he said.
Unlawful schemes also expose the taxpayers, not just their CPAs, to tax evasion punishable by imprisonment, he said.
Lumagui said the BIR has set a target collection of P2.6 trillion for 2023.