Taxpayers can now file their 2022 annual income tax return (AITR) and pay the corresponding taxes due thereon “anywhere” on or before April 17 without penalties imposed for wrong venue filing, the Bureau of Internal Revenue (BIR) said.
In a statement yesterday, BIR Commissioner Romeo Lumagui Jr. said this is in line with efforts to provide optimal services to taxpayers.
The filing and payment of the 2022 AITR anywhere was authorized through Revenue Memorandum Circular (RMC) No. 32-2023.
The RMC caters to several situations that taxpayers might find themselves in.
Taxpayers who are mandated to use the BIR’s Electronic Filing and Payment System (eFPS) shall file their AITRs electronically and pay the correct taxes due through the eFPS-authorized agent banks (AABs) where they are enrolled.
Thus, in cases wherein filing cannot be made through the eFPS, due to specific reasons mentioned in the RMC, taxpayers shall use the eBIRForms in filing their AITR. Tax returns filed through the latter shall no longer be required to be filed through the eFPS.
The payment of taxes due for the electronically filed returns through the eBIRForms may be made through any AABs; revenue collection officers (RCOs) in each revenue district offices (RDOs) or through the different electronic payment (ePayment) channels of the BIR.
These ePayment Channels accept tax payments through the use of either online, credit/debit/prepaid cards, and mobile payments such as GCash, Maya and MyEG.
It is also underscored in the RMC that, “No Payment AITRs” shall be filed electronically. Taxpayers with “No Payment AITRs” are allowed to manually file their 2022 AITR, provided that they qualify in any of the following conditions set by the commissioner himself: senior citizen or persons with disabilities filing for their own returns; employees deriving purely compensation income from two or more employers, concurrently or successively at any time during the taxable year, or from a single employer, although the income of which has been correctly subjected to withholding tax, but whose spouse is not entitled to substituted filing; and employees qualified for substituted filing but opted to file for an ITR and are filing for purposes of promotion, loans, scholarships, foreign travel requirements, etc.
The RMC also reminds taxpayers, who will manually file AITR and pay taxes due thereon through RCOs of the RDO, to pay in cash up to P20,000 only or in check.
As to the submission of the required attachments, Lumagui advised those who electronically filed their AITRs to utilize the Bureau’s Electronic Audited Financial Statement System in submitting the required attachments. They are also given the option to personally submit it to the large taxpayers service/RDO where they are registered within 15 days from the date of the tax filing deadline.
Meanwhile, the commissioner also reminds the public not to use “ghost receipts” in their filings. Ghost receipts are fictitious receipts/invoices where transactions did not take place. Its main purpose is to reduce the income tax and value added tax (VAT) liabilities of the purchaser by claiming false deductions/expenses and claiming input VAT on the basis of fictitious transaction, ultimately resulting in defrauding the government of taxes.
The BIR said certified public accountants (CPA) involved in these receipts will suffer both the revocation of their license and imprisonment.
“Buyers of ghost receipts will likewise be audited by the BIR. CPAs will have their licenses revoked for abetting and advising their clients to avail of a tax evasion scheme. Buyers, sellers, and CPAs will be imprisoned for six to 10 years due to tax evasion,” Lumagui said.
“ We have a list of buyers and sellers of ghost receipts. Your business will be tagged and audited. You will spend more due to this audit, in comparison to just paying the proper taxes. You, your company officers and financial advisors will be imprisoned for tax evasion,” Lumagui said in his ultimatum to the taxpaying public.
