In an effort to provide optimal services to taxpayers, the Bureau of Internal Revenue (BIR) has authorized the filing and payment of the 2022 Annual Income Tax Return (AITR) anywhere.
BIR Commissioner Romeo D. Lumagui Jr. has issued Revenue Memorandum Circular (RMC) No. 32-2023 allowing taxpayers to now file their 2022 AITR and pay the corresponding taxes due thereon anywhere on or before April 17, 2023, without penalties imposed for wrong venue filing.
This is in line with his administration’s agenda to provide Excellent Taxpayer Service.
“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.
The Commissioner also reminds the public not to use “Ghost Receipts” in their filings. Certified Public Accountants (CPA) involved in these receipts will suffer both the revocation of their license and imprisonment.
Lumagui has already filed an administrative case for revocation of a CPA’s license last March 21 and a criminal case for tax evasion against the same CPA last March 16.
The BIR chief reminded the public to scrutinize the unlawful schemes their CPAs might use in illegally lessening their taxes.
He warned them that not only will the buyers of said receipts be audited, they also expose themselves to imprisonment through tax evasion.
The RMC also caters to several situations that taxpayers might find themselves in.
Taxpayers who are mandated to use the BIR’s Electronic Filing and Payment System (eFPS) shall file their AITRs electronically and pay the correct taxes due through the eFPS-Authorized Agent Banks (AABs) where they are enrolled.
Thus, in cases wherein filing cannot be made through the eFPS, due to specific reasons mentioned in the RMC, taxpayers shall use the eBIRForms in filing their AITR. Hence, the tax returns filed through the latter shall no longer be required to be filed thru the eFPS.
On the other hand, the payment of the taxes due for the electronically filed returns through the eBIRForms may be made through any AABs; Revenue Collection Officers (RCOs) in each Revenue District Offices (RDOs) or through the different Electronic Payment (ePayment) channels of the BIR. These ePayment Channels accept tax payments through the use of either online, credit / debit / prepaid cards, and mobile payments such as GCash, Maya & MyEG.
Link to the ePayment channels is accessible in the BIR website.
Likewise, each payment gateways have provided instructional videos to taxpayers, particularly the step-by-step procedures in making their online tax payments so that they can easily navigate the electronic platform they opt to use in paying their taxes.
