On 18 April 2022, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular No. 46-2022, describing the deadline of submission of attachments to the 2021 annual income tax return and other matters is on or before 31 May 2022, whether the electronically filed AITR is an original or an amended return. The circular references previously issued Revenue Memorandum Circular Nos. 42-2022 and 44-2022, which clarify that the deadline for filing annual income tax returns for the tax year ended 31 December 2021 is 18 April 2022, and provide guidelines for filing and payment.
The submission shall be made manually to the Revenue District Office (RDO) or to the Large Taxpayers Division where the taxpayer is registered or electronically through the Electronic Audited Financial Statements (eAFS) System of the BIR.
