Tax Notes
Clarifications on the deadline of submission of attachments to the 2021 Annual Income Tax Return and other matters
The Commissioner of Internal Revenue has issued Revenue Memorandum Circular (RMC) No. 46-2022, clarifying that the deadline of submission of attachments to the 2021 Annual Income Tax Return (AITR) shall be on or before May 31, 2022, in relation to the provisions stated in RMCs 42-2022 and 44-2022.