The Bureau of Internal Revenue (BIR) has announced that taxpayers can now file their 2022 annual income tax return (AITR) and pay the corresponding taxes due until April 17 from any location without incurring penalties for filing in the wrong venue.
BIR commissioner Romeo D. Lumagui, Jr. explained in a statement yesterday that the goal is to offer the luxury of filing and paying taxes at a convenient time and place, without any penalties.
He encouraged everyone to file and pay taxes as early as possible to avoid the rush before the deadline.
Taxpayers mandated to use the BIR’s Electronic Filing and Payment System (eFPS) must file their AITRs electronically and pay the corresponding taxes through eFPS-authorized agent banks (AABs) where they are enrolled.
If filing cannot be made through eFPS for specific reasons indicated in BIR’s memorandum circular, they should use eBIRForms for filing their AITRs.
For the payment of taxes due from electronically filed returns using eBIRForms, taxpayers may use any AABs, revenue collection officers (RCOs) in each revenue district office (RDO), or different electronic payment (ePayment) channels of the BIR.
These ePayment Channels accept tax payments through online, credit/debit/prepaid cards, and mobile payments such as GCash, Maya, and MyEG.
Taxpayers filing “No Payment AITRs” must file them electronically. However, taxpayers who qualify for specific conditions set by the commissioner, such as senior citizens or persons with disabilities filing for their own returns, employees receiving compensation income from two or more employers concurrently or successively during the taxable year, or employees qualified for substituted filing, but opted to file for an ITR, may file their 2022 AITR manually.