Global Mobility Tax

Philippines | Critical updates in the submission of attachments to individual Annual Income Tax Returns with “Nil” tax payable

Summary

The Philippine Bureau of Internal Revenue (BIR) is now strictly implementing Revenue Memorandum Order (RMO) No. 87-2024 in relation to the electronic filing of tax returns in the Philippines.

As such, the BIR now requires, aside from the electronic filing of Annual Income Tax Returns (AITRs) through eBIRForms Package Platform, the electronic submission of the attachments thereto via the electronic Audited Financial Statements (eAFS) System or electronic Submission Facility, whichever is applicable.

While the actual filing due date of AITRs remains to be April 15th, taxpayers are given 15 days to submit the relevant attachments, i.e., until April 30th. Given this time sensitive process, taxpayers are urged to register with the eAFS/eSubmission facility as soon as possible in order to fully comply with their tax obligations.

The detail

Background

AITRs for individuals are currently required to be prepared and lodged electronically through the eBIRForms Package platform. However, the attachments to AITRs with “nil” filing were historically printed and physically brought to the Revenue District Offices (RDOs) in order for the related attachments to be manually filed and accordingly, stamped “received” by the BIR. However, in our recent experience and as officially relayed to us, the BIR shall no longer accept the manual submission of AITRs and related attachments.

This follows the mandate for taxpayers to utilize digital platforms in submitting the AITRs attachments, i.e., eBIR Form / eSubmission facility, based on the earlier RMC No. 87-2024 relative to the manner of filing of tax returns and payment of taxes.

As the only exception to the rule, manual submission of attachments are allowed when the eAFS system/eSubmission facility is unavailable (as will be announced by the BIR). In which case, the attachments to the AITRs may be submitted manually.

What this means

This entails taxpayers to urgently register with the eAFS System / eSubmission Facility.

1. Taxpayers are required to submit attachments to their returns through the eAFS must register by accessing the eAFS website.
2. Taxpayers must provide the following credentials to sign up:

• Taxpayer Identification Number (TIN)
• Revenue District Office
  • In cases where the taxpayer is not aware of the RDO, TIN verification may be done through the Revie portal in the BIR website.
  • For an unverified TIN, this may require taxpayer assistance at the BIR for further checking.
• E-mail address
  • Email address can only be used once. Preferably, it is encouraged to use a personal email address (rather than business email), in case the taxpayer may move to another employer as we understand that there is currently no avenue in the system for updating the email address.

Risks of Non-Compliance

Kindly note that in case the taxpayer will not be able to electronically submit the required AITRs attachments through eAFS/eSubmission facility, the BIR may challenge the completeness of AITRs filing and may still deem the filing as void or non-compliant due to incomplete attachments; hence, may be subject to penalties.

Contact us

For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:

Geraldine C. Esguerra-Longa
Tax Partner

Raymund M. Gutib
Tax Director

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