2021 Annual ITR filing and payment guidelines; Out-of-district filing and payment of taxes allowed

(BIR Advisory dated March 22, 2022 and Bank Bulletin No. 2022-06 issued on March 8, 2022)

This Tax Alert is issued to inform all concerned on the rules on the filing and payment of the annual income tax return (ITR) for the calendar year 2021.

2021 AITR filing deadline

The deadline for the filing and payment of annual ITR for the year 2021 is on April 18, 2022 (Monday) since April 15, 2022 falls on a holiday (Good Friday).

2021 AITR filing and payment guidelines

Taxpayers may file the AITR and pay the corresponding taxes thereon through Authorized Agent Banks (AABs) and Revenue Collection Officers (RCOs) anywhere, even outside the jurisdiction of the Revenue District Office where the taxpayer is registered.
Taxpayers may pay income taxes through RCOs in cash and in check, regardless of the amount.
Check payments shall be made payable to the Bureau of Internal Revenue. Checks shall be accepted even without the name of receiving AAB branch indicated in the check, and with or without “IFO Name and TIN of the taxpayer”.
For taxpayers required to use or voluntarily opt to use eFPS, they shall file the return electronically and pay the corresponding taxes due online through the eFPS-AABs where they are enrolled.
In case of newly created tax returns are not yet available in the eFPS but are already available in the eBIRForms facility, taxpayers shall file the said returns using the eBIRForms and pay through any payment channels (manually through AABs/RCOs and electronic payment facilities).
“No Payment Returns” shall be filed electronically through the eBIRForms facility. However, manual filing shall still be allowed for senior citizens or persons with disabilities filing their own ITRs, employees deriving purely compensation income not qualified for substituted filing, or qualified for substituted filing but opted to file ITR.
In general, taxpayers who are required to file electronically but filed and paid manually shall be liable for violation tantamount to Wrong Venue filing pursuant to Section 248(A)(2) of the NIRC of 1997.

Submission of attachments to the AITR

Taxpayers who electronically filed and/or paid returns using eBIRForms or eFPS, without any attachment required, need not submit printed copy of e-filed tax returns to the office under the Large Taxpayers Service/Revenue District Offices.
For electronically filed Annual/Quarterly ITRs, taxpayers may submit its attachments to the Electronic Audited Financial Statement (eAFS) System.

Unavailability of EFPS

In case of unavailability of eFPS covered by a duly released advisory, taxpayers shall electronically file through the eBIRForms facility and pay the corresponding taxes due thereon manually through AABs/RCOs (even out-of-district) and electronic payment facilities.

Penalties

AABs are advised not to impose penalties for any violations committed by taxpayers in filing their tax returns and payment of taxes. The BIR will be the one to impose penalties, if any.