The deadline for filing the Annual Income Tax Return for CY 2022 and payment of corresponding tax due thereon is April 17, 2023. Taxpayers may file and pay with any Authorized Agent Bank (AAB) or Revenue Collection Officer (RCO), notwithstanding the RDO where the taxpayer is registered and without penalty for wrong venue filing.
Taxpayers mandated to use eFPS shall file AITRs electronically and pay through the EFPS-AABs where they are enrolled. In case the filing cannot be made through eFPS due to any of the following reasons, filing shall be made through eBIRForms:
- Enrollment to BIR-eFPS and eFPS-AAB is still in process;
- The enhanced forms are not yet available in eFPS;
- Unavailability of BIR-eFPS covered by duly released advisory; or
- Unavailability of eFPS-AAB system as informed by the AAB
For returns electronically filed through eBIRForms, the tax due may be paid through any AAB or to any RCO of the RDO or through prescribed ePayment Gateways.
For manually filed AITRs, the tax due may be paid through RCOs of the RDO in cash (up to Php20,000.00 only) or in check payable to "Bureau of Internal Revenue" regardless of amount.
"No Payment AITRs" shall be filed electronically through eBIRForms. For certain individuals filing their own returns, the "No Payment AITRs" may be filed manually with the RDO in three (3) copies in Legal/Folio size bond paper.
For electronically filed AITRs without any required attachment, printed copies need not be physically submitted to the Large Taxpayers Service (LTS)/RDO. For those with attachments, these may be submitted through the Electronic Audited Financial Statement (eAFS) System or to the taxpayer's LTS/RDO within 15 days from the filing deadline.