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Attachments

This year, due to the state of a very large income on the Internet without attachments, the filing and payment of income tax have been extended until 14 June. However, as 14 June falls on a Sunday, the deadline is automatically extended to the next working day 15 June.

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Consequently, the submission of the duly filed ITR and its attachments has been extended until 30 June. The eAFS is available to all types of taxpayers, and there are no requirements for technical specifications or software installation. It is a web-based system and can be used if the taxpayer has access to a browser and a reliable internet connection.

Once all the information has been encoded, the Statement of Undertaking will appear. The activation link must be clicked within 72 hours to activate the account.

  • DOR Attachments
  • Additional options for submission of ITR and attachments
  • Is there a size limitation for an attachment?
  • The feature is being rolled out gradually to all users.

Otherwise, the enrollment will be discarded. This means that the TIN and e-mail address can only be registered once; thus, all the information provided must be correct.

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Once enrollment is done, there is no mechanism for amending the information submitted. The taxpayer must attach the appropriate documents to upload to every file box. Retention period After submitting the ITR and its required attachments, the taxpayer shall keep the original copies of the digitally submitted documents as required under Section of the Tax Code.

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For the first five years, the preservation of accounting records must be in hard copy. For the sixth to the tenth year, accounting records may be preserved only in electronic form based on the guidelines of the RR.

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Based on RMC No. It would be good for the BIR to release a circular clarifying this matter, especially since 31 January year-end taxpayers are due to submit the same documents by 15 July.

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Not only will it dispel confusion options strategies that bring profit also minimize the influx of taxpayers at the RCOs given the restrictions on social distancing. Perhaps it could even be expanded to include other documents that are still manually filed or in electronic format but still physically filed like the annual inventory lists and withholding tax certificates issued to employees BIR Form with the accompanying certified list of employees qualified for substituted ITR filing.

Online tax filing and payment was introduced by the BIR 18 years ago back inbut it is only now that full electronic filing of all documents has been possible. The content is for general information purposes only, and should not be used as a substitute for specific advice.

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