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  • RMC No. 44-2023

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    Nadine Cruz
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    This revenue memorandum circular provides supplemental guidelines for filing annual income tax returns and paying taxes due for taxable year 2022 using electronic filing and payment systems. It specifies that taxpayers who manually file returns or are mandated to use offline electronic filing under other issuances must file returns and pay taxes according to the guidelines in Annex A of the circular.

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    This revenue memorandum circular provides supplemental guidelines for filing annual income tax returns and paying taxes due for taxable year 2022 using electronic filing and payment systems. It specifies that taxpayers who manually file returns or are mandated to use offline electronic filing under other issuances must file returns and pay taxes according to the guidelines in Annex A of the circular.

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    18 views1 page

    RMC No. 44-2023

    Uploaded by

    Nadine Cruz
    This revenue memorandum circular provides supplemental guidelines for filing annual income tax returns and paying taxes due for taxable year 2022 using electronic filing and payment systems. It specifies that taxpayers who manually file returns or are mandated to use offline electronic filing under other issuances must file returns and pay taxes according to the guidelines in Annex A of the circular.

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    REVENUE MEMORANDUM CIRCULAR NO.

    44-2023 issued on April 14, 2023 provides


    supplemental guidelines in the filing of Annual Income Tax Returns (AITRs) and payment of
    taxes due thereon for Taxable Year 2022 using eBIRForms Package/Electronic Filing and
    Payment System (eFPS) and the submission of its attachments.
    Taxpayers who are manual filers of AITRs and those mandated to use Offline
    eBlRForms Package/eFPS under existing revenue issuances shall file their AlTR and pay the
    corresponding tax due thereon in accordance with the guidelines specified in “Annex A” of the
    Circular.

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