Acceptance of Annual Income Tax Returns (AITRs) for Calendar Year 2022 until April 17, 2023

March 16, 2023 BANK BULLETIN NO. 2023-04 TO : All BIR Authorized Agent Banks SUBJECT : Acceptance of Annual Income Tax Returns (AITRs) for Calendar Year 2022 until April 17, 2023 In connection with the issuance of Revenue Memorandum Circular No. 32-2023 , all Authorized Agent Banks (AABs) are hereby advised to accept Annual Income Tax Returns (AITRs) for the CY 2022 and the corresponding payment of the taxes due thereon from taxpayers, notwithstanding the Revenue District Office (RDO) jurisdiction, until April 17, 2023 . In this regard, all AABs are advised on the following procedures in processing out-of-district returns and payment of taxes due thereon: 1. Stamp "RECEIVED" and "Out-of-District" in the three (3) copies of AITR. Note: The attachments to the AITR shall be stamped only on the page of the Audit Certificate, the Balance Sheet and the Income Statement . The other pages of the financial statements and its attachments need not be stamped "Received," and 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 should be stamped "Received." 2. Batch the out-of-district AITR separately. 3. Encode the tax payment data using the Limited Bank Data Entry System (LBDES) or Bank System indicating the RDO Number of the accepting AAB branch in the required field of the LBDES or Bank System and NOT the RDO Number of the taxpayer. 4. Accept out-of-district AITR with payments from taxpayers paying thru checks even if the said checks have different collecting AAB branch name, provided that the payment is made through the same AAB. Taxpayers shall indicate the name of the receiving AAB branch that actually received the payment at the back of the check. AABs shall accept check payment even without the name of receiving AAB branch indicated in the check , provided that all check payments shall be made payable to the "Bureau of Internal Revenue" and the AAB shall require the taxpayer to write legibly the TIN and name of taxpayer at the back of the check. AABs are likewise reminded on the following: 1. Accept the tax payments from taxpayers who are already within the bank's premises by the close of the AAB banking hours. 2. Accept check payments even after the bank clearing cut-off time and stamp the tax return "Received after cut-off/clearing time" or with similar stamp. 3. Accept the payment of manually filed AITR from taxpayers enrolled in the Bureau's Electronic Filing and Payment System (eFPS) in case of unavailability of the eFPS facility as announced by the BIR or the unavailability of the eFPS-AAB where the taxpayer is enrolled. For your guidance. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue