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8box Solutions Inc.


Contact Number: 09369340340

REVENUE MEMORANDUM CIRCULAR NO. 32-2023 issued on March 16, 2023 prescribes the guidelines in the filing of Annual Income Tax Returns (AITR) for Calendar Year (CY) 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 imposition of penalties for wrong venue filing.
           The taxpayers mandated to use the Electronic Filing and Payment System (eFPS) shall file the AITR electronically and pay the taxes due through the eFPS-AABs where they are enrolled. Likewise, the said taxpayers shall use the eBIRForms in the filing of AITR in cases that filing cannot be made through the eFPS due to the following reasons:
       a. Enrollment to BIR-eFPS and eFPS-AAB is still in process;
       b. The enhanced forms are not yet available in eFPS; 
       c. Unavailability of BIR-eFPS covered by duly released advisory; or
       d. Unavailability of eFPS-AAB system as informed by the AAB.
           The tax returns filed through the eBIRForms shall no longer be required to be filed thru the eFPS.
            For electronically filed returns through the eBIRForms, payment of the taxes due may be made through any 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 Philippine Clearing House Corporation (PCHC) PayGate or
            PESONet facility for depositors of Rizal Commercial Banking Corporation
            (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
              Taxpayers who will manually file AITR and pay taxes due thereon through RCOs of
              the RDO may pay in cash up to Twenty Thousand Pesos (₱ 20,000.00) only or in check
             regardless of the amount. Provided that, the check shall be made payable to “Bureau of                Internal Revenue”.
        “No Payment AITRs” shall be filed electronically through the eBIRForms. However, the following taxpayers may manually file their “No Payment AITRs” with the 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:
           a. Senior Citizen (SC) or Persons with Disabilities (PWDs) filing for their own
           b. 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
           c. Employees qualified for substituted filing under Sec, 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. For electronically filed AITRs without any attachment required, printed copy of the efiled tax returns need not be submitted to the office under the Large Taxpayers Service (LTS)/RDO. The generated Filing Reference Number from eFPS or the email confirmation from eBlRForms will serve as the proof of filing of returns. Likewise, for electronically filed AITRs, taxpayers may submit its attachments to the BIR’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 AITR need not be stamped “Received”.