RMC No. 15-2012 dated April 3, 2012
Additional Guidelines
in the Filing of 2011 ITR_______
► The duly fiiled-up ITRS and additional
sheet/s, if any, shall be submitted as follows:
1. For Non-eFPS Taxpayers and additional
sheet/s, if any, shall be printed in legal size bond paper, landscape
orientation/ layout, signed by the taxpayer/ authorized officer/
representatives and filed manually with the duly designated Authorized Agent
Bank (AAB)/ Revenue District Office (RDO)/ Revenue Collection Officers (RCO),
as the case may be.
2. For eFPS Taxpayers, the duly accomplished
ITRs shall be filed using the following:
a. If with payment, use eFPS
facility following the procedures in Annex A
b. If without payment, use the
BIR email facility following the procedures in
Annex B.
Annex B.
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