REVENUE MEMORANDUM CIRCULAR NO. 44-2023 issued on April 14, 2023 provides supplemental guidelines in the filing of Annual Income Tax Returns (AITRs) and payment of taxes due thereon for Taxable Year 2022 using eBIRForms Package/Electronic Filing and Payment System (eFPS) and the submission of its attachments.
Taxpayers who are manual filers of AITRs and those mandated to use Offline eBlRForms Package/eFPS under existing revenue issuances shall file their AlTR and pay the corresponding tax due thereon in accordance with the guidelines specified in “Annex A” of the Circular.