REVENUE MEMORANDUM CIRCULAR NO. 61-2023 issued on May 24, 2023 clarifies the procedures in the processing of taxpayer’s request for stamping of Income Tax Returns/Annual Income Tax Returns (ITRs/AITRs) electronically filed through eBIRForms.
             Pursuant to Revenue Memorandum Circular No. 32-2023, “No Payment AITRs” shall be filed electronically through the eBIRForms. Thus, taxpayers no longer need to file “No Payment AITRs” manually.
               Revenue District Offices (RDOs) may still manually stamp printed electronically filed AITRs for requesting taxpayers who can provide a letter request, with attached supporting documents, stating the need for their respective returns to be manually stamped “Received” by the BIR, as a requirement or proof of filing and payment of their taxes here in the Philippines (e.g. expatriates of multinational companies), or for whatever legal purpose it may serve.
                The RDOs shall also check and verify the supporting documents presented by the said
taxpayers, and have the abovementioned e-Filed ITRs/AITRs stamped “Received” by the BIR after the said supporting documents are validated.