August 10, 2020
REVENUE MEMORANDUM CIRCULAR NO. 082-20
| SUBJECT | : | Prescribing Guidelines on the Use of eAFS System for the Submission of Attachments to the Income Tax Returns of Taxpayers with Fiscal-Year Accounting Period and in the Submission of Attachments to the Quarterly Income Tax Returns |
| TO | : | All Internal Revenue Officials, Employees and Others Concerned |
Corollary to the applicable provisions of Revenue Memorandum Circular (RMC) No. 49-2020 on the use of electronic Audit Financial Statements (eAFS) System as an additional option in the manner of submission of attachments to the 2019 Filed Income Tax Returns (ITRs), this Circular is hereby issued to advise all concerned taxpayers that the eAFS System is likewise available for the submission of attachments to the ITRs of taxpayers with fiscal-year accounting period, as well attachments to the quarterly income tax returns.
Accordingly, all concerned taxpayers, availing the facilities of the eAFS System, whether or not registered under the Large Taxpayers Service, shall scan the required documents and comply with the following procedures:
A. For submission of attachments to ITRs of...
