[Ask The Tax Whiz] What you need to know about ITR filing

Mon Abrea
[Ask The Tax Whiz] What you need to know about ITR filing
Here are the answers to the most-asked questions on the filing of income tax returns in the Philippines
When is the deadline for filing and payment for the annual income tax return?

The usual deadline is April 15 of every year. However, since April 15, 2023 will fall on a weekend, the filing of the annual income tax return this year would be on the next working day, which is April 17, 2023.

What are the payment options available for the payment of income tax payable?

Payment for the taxes payable can be made through Authorized Agent Bank (AAB), or to any Revenue Collection Offices (RCOs), or through Electronic Payment (ePayment) Gateways as follows:

  1. Development Bank of the Philippines (DBP)
  2. Land Bank of the Philippines Portal (LBP)
  3. Union Banks Online Portal and InstaPay
  4. Tax software provider like GCash, Maya, MyEG

Taxpayers who will pay manually may pay through the RCOs in cash up to P20,000 or in check regardless of the amount.

What are the qualifications that will allow me to file my ITR through eBIRForms if I am an eFPS filer?

If you are an eFPS filer, you may file your ITR through the eBIRForms due to the following reasons:

  1. Enrollment to BIR-eFPS and eFPS-AAB is still in process
  2. The enhanced forms are not yet available in eFPS
  3. Unavailability of BIR-eFPS covered by a released advisory
  4. Unavailability of eFPS-AAB system as informed by the AAB

The tax returns filed through eBIRForms shall no longer be required to be filed through the eFPS.

Who are the taxpayers qualified to file their Annual Income Tax Returns manually?

The following taxpayers with “no payment AITRs” may file manually with the RDO in three copies and in legal paper size:

  1. Senior Citizens (SC) or Persons with Disabilities (PWDs) filing for their own returns
  2. Employees deriving purely compensation income from two or more employers, or not qualified for substituted filing
  3. Employees who opted to file their own ITR for the purpose of promotion, loans, scholarships, foreign travel requirements, etc. 
What will be the process for submission of the electronically filed ITR and its attachments?

For electronically filed ITR without attachments required, there is no need to submit the tax return to the LTS/RDO. The filing reference number (FRN) email confirmation from eBIR will serve as proof of filing.

However, filed ITR with required attachments may be submitted through Electronic Audited Financial Statements System or to the LTS/RDO where the taxpayer is registered within 15 days from the date of deadline wherein only the attachments will be stamped as “Received.”

If you have other questions about your income tax return, you may download TaxWhizPH App for FREE via Play Store or App Store. –

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