Scribd
Upload
2K views1 page

2021 Philippines Tax Filing Guidelines

Clarifying the Deadline for Filing of Annual Income Tax Returns (AITR) for Taxable Year Ending December 31,2020; Providing Guidelines in the Manner of Filing Thereof' Including the Use of Electronic Signature; and Reiterating Availability of eAFS

Uploaded by

Joel Sy
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
2K views1 page

2021 Philippines Tax Filing Guidelines

Clarifying the Deadline for Filing of Annual Income Tax Returns (AITR) for Taxable Year Ending December 31,2020; Providing Guidelines in the Manner of Filing Thereof' Including the Use of Electronic Signature; and Reiterating Availability of eAFS

Uploaded by

Joel Sy
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 1

REPT]BLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

0 6 APR 2s21
REYENTIE MEMORANDUM CIRCULAR NO. 4t - aprt

SUBJECT Clarifying the Deadline for Filing of Annual Income Tax Returns
(AITR) for Taxable Year Ending December 31,2020; Providing
Guidelines in the Manner of Filing Thereof' Including the Use of
Electronic Signature; and Reiterating Availability of eAFS

TO All Internal Revenue Officials, Employees and Others Concerned

This memorandum circular is being issued to address the query of a number of


taxpayers and tax practitioners, citing news reports that the April 15,2021 deadline for filing
AITR for taxable year ending December 31,2020 has been extended.
For the guidance and information of all concerned, the deadline for filing said return
and payment of taxes due thereon is not extended. Thus, the deadline remains to be on April
15,2021.

To alleviate the hardships in beating the deadline being encountered during these
challengrng times, tentative AITR may be filed on or before the set deadline. The retum may
be amended on or before May 15, 2021 without imposition of increments. Provided that, a
taxpayer whose amended returns will result in overpayment of taxes paid can opt to carry over
the overpaid tax as credit against the tax due for the same tax type in the succeeding period or
file for refund.

Further, pursuant to Republic Act No. 8792 or the Electronic Commerce Act of 2000,
all tax returns, attachments and documents identified above can be signed by the taxpayer or
its authorized offieer or signatory fhrough ari €leetforiie signatiife. Siieh 0leetronie Signature
shall be deemed equivalent to an actual signature or "wet signature" for filing purposes.

The availability of the eAFS Facility as an option in submitting hard copies of


electronically filed AITR and its attachments, as circularizedinRMC 49-2020, as amended is
hereby reiterated.

All intemal revenue officials, employees, and others concemed are hereby enjoined to
give this Circular as wide a publicity as possible.

MNUE /ltr*^\l-1,-
CAESAR R DULAY
commissio*,
tf
t
ffT,Z*irgrb.
ir T. [)lv I s I (JN
Eicbr,ii,* ^l

You might also like