RMC 62-2021

Clarification on Certain Provisions of Revenue No. 5-2021 Relative to Corporate Income Taxation. (On Lands, Proprietary Schools, Dividends, Certain Expenses, etc.)

No Extension But Can File Tentative ITR

RMC No. 46-2021 dated April 6, 2021 Clarifying the Deadline for Filing of Annual Income Tax Returns (AITR) for Taxable Year Ending December 31, 2020. Providing Guidelines in the Manner of Filing Thereof, including the use of Electronic Signature; and Reiterating Availability of eAFS.