REVENUE MEMORANDUM CIRCULAR NO. 82-2020 issued on August 11, 2020 prescribes the guidelines on the use of the electronic Audit Financial Statements (eAFS) System for the submission of attachments to the Income Tax Returns (ITRs) of taxpayers with Fiscal Year Accounting Period and in the submission of attachments to the quarterly ITRs.
All concerned taxpayers availing the facilities of the eAFS System, whether or not registered under the Large Taxpayers Service, shall scan the required documents and comply with the procedures specified in the Circular.
Taxpayers shall keep the original copies of the digitally submitted documents in accordance with Section 203 of the NIRC for the period, as prescribed under Revenue Regulations No. 17-2013. Provided that the same shall be presented, upon request, to the BIR.