To be honest with you, I really don’t want to leave the house. I’ve been rejecting work from potential clients that require me to go to their physical stores. I really want to help though, but I think to keep everyone safe, it’s my personal choice to stay at home. With the BIR deadline coming up, one of the questions people are asking is how to submit BIR attachments during GCQ (General Community Quarantine).
Yesterday, I saw that BIR came out with RMC 49-2020 (Revenue Memorandum Circular 49-2020). This circular is being issued to provide options to taxpayers in the submission of the filed 2019 Income Tax Return and its required attachments.
So option one is to submit them through Revenue Collection Officers (RCOs). And the new option is to submit online using a facility called eAFS.
How to Submit BIR Attachments via Revenue Collection Officers (RCOs) with payments done via online facility of AABs
A taxpayer should bring all the pertinent documents that he/ she has which are the Annual Income Tax Form, the eBIR or eFPS confirmation and the attachments. Examples of the attachments are all 2307 forms, 2316 form, the SAWT validation, and the AFS (if applicable to your business).
Note also that: “The attachments to the income tax returns shall be stamped only on the page of the Balance Sheet, the Income Statement and Audit Certificate, if applicable. The other pages of the financial statements and its attachments need not be stamped “Received”. In case of corporations and other juridical persons, at least 2 extra copies of the Audited Financial Statements for filing with the Securities and Exchange Commission (SEC) should be stamped “Received” pursuant to Revenue Memorandum Order (RMO) Nos. 6-2010 and 13-2011.” Personally, I just create 4 copies of all sets of documents.
How to Submit BIR Attachments Through eAFS
Any taxpayer, may submit the Filed ITR and its required attachments through the BIR eAFS system. This may be accessed through the BIR website (eAFS icon).
First step is to gather 3 sets of documents and save them as PDF copies. The three sets of documents are: (1) ITR Documents; (2) AFS documents (if applicable; (3) Other documents. I will expound on each below.
- For Manually Filed ITRs: lncome Tax Return (BlRForm l7O2 or 77OL)stamped bY AABProof of Payment
- For Electronically File ITRs: Filing ReferenceNumber/EmailNotification
Note that the file name should be: EAFSXXXXXXXXXITR2019 where: XXXXXXXXX is your 9-digit TIN and 2019 is the taxable year. File size should not exceed 4.8 GB.
AFS Documents (if applicable)
For both Manually and Electronically Filed ITRs, compile these:
- Certificate of independent CPA duly accredited by the BIR. The CPA certificate is required if the gross annual sales, earnings, receipts or output exceed (3M).
- Account information Form (AlF) and/or Financial Statements (FS), including the following schedules prescribed under existing revenue issuances which must form part of the Notes to the audited FS:
- Taxes and licenses
- Other information prescribed to be disclosed in the notes to FS
- Statement of Management’s Responsibility (SM R) for Annual income Tax Return
Note that the file name should be: EAFSXXXXXXXXXAFS2019 where: XXXXXXXXX is your 9-digit TIN and 2019 is the taxable year. File size should not exceed 4.8 GB
- Certificate of income Payments not subjected to Withholding Tax (BlR Form No. 2304), if applicable;
- Certificate of Creditable Tax Withheld at Source (BlR Form No. 2307) – All 2307s;
- Duly approved Tax Debit Memo, if applicable;
- Withholding Tax Remittance Return on Sale of Real Properties (BlR Form No. 1606)
- Proof of prior year’s excess credits, if applicable;
- Proof of Foreign Tax Credits, if applicable;
- For amended return, proof of tax payment and the return previously filed; Report of electronically submitted Summary Alphalist of withholding Agents of income Payments Subjected to withholding Tax at Source (SAWT) thru email@example.com, if applicable;
- Proof of other tax payments/credit, if applicable;
- Certificate of Compensation Payment/Tax Withheld (BlR Form No. 2316);
Note that the file name should be: EAFSXXXXXXXXXOTH2O19-01 where XXXXXXXXX is your 9-digit TIN and 2019 is the taxable year. “01” will be the first file of other attachments and “02” will be the second file and so on and so forth. File size (per file) should not exceed 4.8 GB.
The eAFS will acknowledge successful submission by issuing a system generated Transaction Reference Number and by sending an email to the system user. This Transaction Reference Number shall serve as the proof of submission by the taxpayer, in lieu of the manual “Received” stamping.
All of us should should keep the original copies of the digitally submitted documents in accordance with Section 203 of the NIRC for the period as prescribed under Revenue Regulations ll-2013. This is just in case the BIR officers need to see it later on, we have a copy.
Here is the link to the RMC 49-2020 on BIR attachments.
P.S. If you are a Taxumo user, like I am, please stay tuned for announcements. 🙂 They will be announcing details about attachments this week.
Hope this helps!