REVENUE MEMORANDUM CIRCULAR NO. 46-2022 issued on April 18, 2022 clarifies the deadline of submission of attachments to the 2021 Annual Income Tax Return (AITR) and other matters.
             The deadline for submission of attachments to the AITR is on or before May 31, 2022, whether the electronically filed AITR is an original or an amended return. The submission shall be made manually to the Revenue District Office (RDO) or to the Large Taxpayers Division where the taxpayer is registered or electronically through the Electronic Audited Financial Statements (eAFS) System of the BIR.
                Manual filers of the 2021 AITR shall file and pay the corresponding tax due thereon manually to any Authorized Agent Banks or to the Revenue Collection Officers of any RDO on or before April 18, 2022. The eBIRForms and the Electronic Filing and Payment System (eFPS) filers shall follow the guidelines stated in Revenue Memorandum Circular No. 44-2022.