BIR RMC 51-2024 clarifies the guidelines in filing of Annual Income Tax Return (AITR) and Payment of Taxes Due thereon for calendar year 2023
Clarifies the guidelines in filing of Annual Income Tax Return (AITR) and Payment of Taxes Due thereon for calendar year 2023.
It also clarified that taxpayers can do Manual submission to the Large Taxpayers Office/Division or RDO or to the RCO, except Certificates of Withholding Tax (i.e., BIR Form Nos. 2307, 2316). Submission of copies of said Certificates shall be in accordance with the provisions of existing revenue issuances.