REVENUE MEMORANDUM CIRCULAR NO. 50-2021 issued on April 8, 2021 prescribes the guidelines in the filing and payment of Annual Income Tax Return (AITR) by Non-Individual Taxpayers for Taxable Years Ending July 31, 2020 to June 30, 2021.
Non-Individual taxpayers, whether eFPS or Non-eFPS Filers, shall use the OfflineeBIRForms Package v7.9 (herein referred to as “eBIRForms”) in filing their AITR
The eBIRForms is available for downloading from the BIR Website (www.bir.gov.ph)and (www.knowyourtaxes.ph). Taxpayers who shall use the eBIRForms shall follow thefollowing procedures: