Securing BIR certified copies of ITR and AFS for SEC filing

Securing BIR certified copies of ITR and AFS for SEC filing

The Bureau of Internal Revenue (BIR) has issued the following guidelines implementing the BIR- SEC memorandum of agreement (MOA) on the filing of the income tax returns (ITRs) and Audited Financial Statement (AFS).

Taxpayers are given the option of filing their ITRs and AFS with the SEC, as follows:

1. One (1) original copy of the complete AFS with external auditor’s certification, balance sheet and income statement duly stamped by the BIR or AAB , and 2 sets of photocopies of the documents.

2. One certified true copy of the complete AFS, with the BIR certification appearing on each and every page of the AFS, and two (2) photocopies of the documents.

The certified true copy should be requested by the taxpayer from the BIR office where it is registered. The certification fee should be P100.00 per set of AFS while a DST in the amount of P15.00 shall be paid for each set of AFS certified as true copy.

The BIR officer certifying the document should stamp the words “certified true copy” and affix his/her signature on each and every page of the photocopied ITR and AFS.

Please see attached copy of Revenue Memorandum Circular (RMC) No. 33-10 for more details.

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