REVENUE MEMORANDUM CIRCULAR NO. 34-2017 issued on April 27, 2017 clarifies Paragraph 6 of Revenue Memorandum Circular No. 28-2017 re: guidelines in the filing, receiving and processing of 2016 Income Tax Returns (ITRs), including its attachments.

     The required attachments (Annexes “B1 to B5”) and accompanying schedules shall be submitted to the Large Taxpayers Division (LTD)/Revenue District Office (RDO) or Authorized Agent Banks located within the territorial jurisdiction of the LTD/RDO where the taxpayer is registered.

     Taxpayers who electronically-filed shall also submit a copy of electronically filed ITR with Filing Reference Number thru eFPS facility or an email Tax Return Receipt Confirmation and a copy of electronically-filed ITR thru eBIRForms facility, together with the required attachments within fifteen (15) days from the deadline of filing or date of electronic filing of the return, whichever comes later.

      The Summary Alphalist of Withholding Tax (SAWT) using the Data Entry Module of the BIR shall be emailed to esubmission@bir.gov.ph, if applicable.