REVENUE MEMORANDUM CIRCULAR NO. 43-2021 issued on March 31, 2021 prescribes the revised guidelines on the use of Electronic Audited Financial Statements (eAFS) System in the submission of duly filed Income Tax Return (ITR) and its required attachments, including BIR Form No. 1709 (Information Return on Transactions with Related Party), amending for the purpose Revenue Memorandum Circular (RMC) Nos. 49-2020 and 82-2020.
     All concerned taxpayers submitting documents through the eAFS System shall scan the documents for submission and follow the procedures prescribed in the Circular, such as the naming convention per classification of document