REVENUE MEMORANDUM CIRCULAR NO. 49-2020 issued on May 22, 2020 provides additional options to taxpayers in the submission of the filed 2019 Income Tax Returns and its required attachments.

Per said Circular, taxpayers may opt to submit said documents through the Revenue Collection Officers (RCOs) nearest them, notwithstanding Revenue District Office (RDO) jurisdiction, or through the online Electronic Audited Financial Statement (eAFS) System.

For Income Tax Returns (ITR) with payments made through the online payment facility of the Accredited Agent Bank (AAB), the RCOs/COs shall stamp “Received” the returns and its attachments on the page of the Balance Sheet, Income Statement and Audit Certificate, if applicable. The other pages of the financial statements and its attachments need not be stamped “Received”.

In case of corporations and other juridical persons, at least two (2) extra copies of the Audited Financial Statements (for filing with Securities and Exchange Commission) should be stamped “Received”. The RCOs/COs shall batch the returns and their respective attachments and forward the same to the concerned Document Processing Division of the Revenue Region.

For Income Tax Returns filed electronically, the RCOs/COs shall accept and stamp “Received” only the copies of the Filing Reference Number generated from the eFPS/e-mail confirmation from the eBIRForms System and the Financial Statements following the abovementioned procedures.

For accepted out-of-district returns and required attachments, the RCOs shall forward the documents to the concerned Revenue District Offices.

Taxpayers may also submit their filed ITR and its required attachments thru the eAFS System that can be accessed through the BIR Website (www.bir.gov.ph). The required attachments will be grouped into three (3) document files specified in the Circular. Taxpayers must scan the documents and save them in PDF files (named accordingly) before uploading them in the eAFS.

The eAFS will acknowledge successful submission of the documents by issuing a system generated Transaction Reference Number and by sending an email to the system user. The Transaction Reference Number shall serve as the proof of submission by the taxpayer, in lieu of the manual “Received” stamping. Provided that the taxpayer shall keep the original copies of the digitally submitted documents and the same shall be presented, upon request, to the BIR.