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Annual Income Tax Returns (AITR) for the taxable year ending December 31,2020:

Posted by on February 19th, 2022

Filing of the amended 2020 AITR up to May 15, 2021 while the required attachments (Notes, AFS, and BIR Form 1709) up to May 30, 2021

The Bureau of Internal Revenue issued an advisory to the concerned taxpayers, revenue officials and employees regarding the submission of the Annual Income Tax Return (AITR) for the taxable period ending December 31,2020 that it shall be made on or before May 15, 2021. Likewise, the submission of the required attachments to the electronically filed amended AITR shall be submitted on or before May 30, 2021 to the
Revenue District Officer where the taxpayer is registered or through the use of Electronic Audited Financial Statement (eAFS) system.

The following guidelines are set forth by the Advisory:

  1. No penalty shall be imposed for non-submission of attachments to filed AITR but later amended on or before May 15,2021.
  2. For tentative AITR electronically filed on or before April 15, 2021 but the required attachments are not yet submitted, the submission of the same as attachment to the amended return shall be made on or before May 30, 2021.
  3. Taxpayers who have already submitted attachments to the tentative AITR but will amend their return as a result of correction of tax rates used need not resubmit the same documents.
  4. Taxpayers amending their returns for reasons other than correction of tax rates used shall make the required submissions on or before May 30, 2021. Provided that, where no revisions and or changes resulted from amendment on the documents already submitted, attachment to the amended AITR need not be resubmitted