Guidelines in the Filing and Payment of your 2022 Income Tax Return in the Philippines

It’s that time of the year again when taxes are on everyone’s mind. For most of us, filing our annual income tax return is a must and there are guidelines we need to follow in order to do so correctly.

The Bureau of Internal Revenue has issued Revenue Memorandum Circular (RMC) 32-2023 to provide guidelines in the filing of Annual Income Tax Returns for the Calendar Year 2022, as well as the corresponding taxes due thereon, until April 17, 2023.

In this blog post, we will discuss the guidelines as states in the Revenue Memorandum Circular.

1. You don’t have to worry about incurring 25% surcharge for paying at the wrong venue.

Taxpayers are allowed to file their Annual Income Tax Return for CY 2022 and pay the taxes due without incurring any penalties for wrong venue, regardless of which Revenue District Office (RDO) jurisdiction they belong to. They may do this by using Authorized Agent Banks (AABs) or visiting a Revenue Collection Officer (RCO).

2. When paying through the Electronic Filing Payment System (eFPS):  

Taxpayers who are required to use the Electronic Filing and Payment System (eFPS) must submit their Annual Income Tax Return electronically and make payment of taxes due through eFPS-AABs where they have enrolled.

3. When you are an eFPS Taxpayer and eFPS is not working for some reason:

For those taxpayers who cannot file their Annual Income Tax Return through the eFPS for any of the following reasons, they must utilize the eBIR Forms to complete their filing:

  • Enrollment to BIR-eFPS and eFPS-AAB is still in process;
  • The enhanced forms are not yet available in eFPS;
  • Unavailability of BIR-eFPS covered by duly released advisory; or
  • Unavailability of eFPS-AAB system as informed by the AAB.

* The tax returns filed through the eBIR Forms shall no longer be required to be filed through the eFPS.

4.For electronically filed returns through the eBIRForms, payment of the taxes due may be made through the AABs or to any RCOs of the RDO or through the following Electronic Payment (ePayment) Gateways:

  • Development Bank of the Philippines’ (DBP) Pay Tax Online (for holders of Visa/Mastercard Credit Card and/or BancNet ATM/Debit Card)
  • Land Bank of the Philippines’ (LBP) Link.Biz Portal (for taxpayers who have ATM account with LBP and/or holders of BancNet ATM/Debit/Prepaid Card and taxpayers utilizing PCHC PayGate or PESONet facility for depositors of RCBC, Robinsons Bank, Union Bank, BPI, PSBank, and Asia United Bank)
  • Union Bank’s Online/The Portal Payment Facility (for taxpayers who have an account with Union Bank of the Philippines) and InstaPay via UPAY (for individual Non-Union Bank account holders)
  • Tax Software Provider/Taxpayer Agent – Gcash/Maya/MyEG

5. For Taxpayers who will manually file their Annual Income Tax

Return and pay taxes due thereon through the Revenue Collection Officers (RCOs) of the RDO may pay in cash up to twenty thousand pesos (PHP 20,000.00) only or in check regardless of the amount. Provided that, the check shall be made payable to “Bureau of Internal Revenue”.

6.“No Payment Annual Income Tax Returns” shall be filed electronically through the eBIRForms.

7. Only the following taxpayers may manually file their “No Payment Annual Income Tax Returns” with the Revenue District Officer (RDO) in three (3) copies using the electronic or computer-generated returns or photocopied returns in its original format and in Legal/Folio size bond paper:

  • Senior Citizen (SC) or Persons with Disabilities (PWD) 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; and
  • Employees qualified for substituted filing under Section 2.83.4 of Revenue Regulations No. 2-98, as amended, but opted to file for an Income Tax Return (ITR) and are filing for purposes of promotions, loans, scholarships, foreign travel requirements, etc.

8.  Electronically Filed Annual Income Tax Returns

For Electronically Filed Annual Income Tax Returns (AITRs) without any attachment required, printed copy of the e-filed tax returns need not be submitted to the office under the Large Taxpayers Service (LTS)/RDO. The generated Filing Reference Number (FRN) from eFPS or the email confirmation from eBIrForms will serve as the proof of filing of returns.

Likewise, for electronically filed Annual Income Tax Returns (AITRs), taxpayers may submit its attachments to the Burea’s Electronic Audited Financial Statement (eAFS) System or to the LTS/RDO where the taxpayer is registered within fifteen (15) days from the date of the tax filing deadline.

Only the attachments will be stamped received by the LTS/RDO. The printed copy of the Annual Income Tax Return need not be stamped “Received”.

In conclusion, it is important to note that the filing and payment of taxes due can be done in various ways depending on your individual situation. The BIR has enabled eFPS, eBIRForms and other online gateways for taxpayers to use when submitting their returns and paying any taxes owed.

For those who prefer manual filing or have special circumstances such as senior citizens or persons with disabilities, there are also options available. It’s essential to ensure you understand all the rules and regulations surrounding tax payments so that you remain compliant with the law.

Marie is the knowledgeable voice behind Tax Maven Ph, a trusted Philippine blog simplifying tax matters for individuals and businesses. As a Certified Public Accountant with extensive experience at the country's premier tax collecting agency, Marie shares her expertise on various tax topics, demystifying tax laws and helping readers navigate the tax system with confidence. Stay informed and gain valuable insights by connecting with Marie through Tax Maven Ph, your go-to resource for navigating the complexities of the Philippine tax system.