Amending Paragraph 6 of Revenue Memorandum Circular (RMC) No. 28-2017 Re: Guidelines in the Filing, Receiving and Processing of 2016 Income Tax Returns Including Its Attachments
Revenue Memorandum Circular No. 034-17 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Apr 26, 2017
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April 26, 2017 REVENUE MEMORANDUM CIRCULAR NO. 034-17 SUBJECT : Amending Paragraph 6 of Revenue Memorandum Circular (RMC) No.28-2017 re: Guidelines in the Filing, Receiving andProcessing of 2016 Income Tax ReturnsIncluding Its Attachments TO : All Internal Revenue Officials, Employees and Others Concerned This Circular is being issued to clarify paragraph 6 of RMC No. 28-2017 re: guidelines in the filing, receiving and processing of 2016 Income Tax Returns including its attachments. HTcADC Paragraph 6 of RMC No. 28-2017 is hereby amended and shall read as follows: " Required Attachments . The required attachments ( Annexes "B1 to B5" ) and accompanying schedules shall be submitted to the LTD/RDO or AABs located within the territorial jurisdiction of the LTD/RDO where the taxpayer is registered. Taxpayers who electronically filed shall also submit a copy of electronically filed ITR with Filing Reference Number (FRN) thru eFPS facility or an email Tax Return Receipt Confirmation and a copy of electronically filed ITR thru eBIRForms facility, together with the required attachments within fifteen (15) days from the deadline of filing or date of electronic filing of the return whichever comes later . Illustrations. Date of Electronic Filing Deadline of Filing Deadline of Submission of Attachments February 14, 2017 April 17, 2017 May 02, 2017 April 17, 2017 April 17, 2017 May 02, 2017 April 18, 2017 (Late Filing) April 17, 2017 May 03, 2017 April 28, 2017 (Late Filing) April 17, 2017 May 15, 2017 (May 13 is the 15th day which falls on Saturday) The Summary Alphalist of Withholding Tax (SAWT) using the Data Entry Module of the BIR shall be emailed to [emailprotected], if applicable." All other circulars and revenue issuances inconsistent herewith are hereby amended, modified or revoked accordingly. All internal revenue officers and employees are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue
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