On November 19, 2021, the Bureau of Internal Revenue released the Revenue Memorandum Circular No. 117- 2021.
This Circular was issued to clarify the provisions of Revenue Regulations (RR) No. 16-2021 that amended the provisions of RR No. 2-2015. This previously prescribed the submission of soft copies, instead of hard copies of BIR Form No. 2307 and BIR Form No. 2316 to the BIR using the Digital Versatile Disk-Recordable (DVD-R).
Revisions from the RR No. 16-2021 provisions require both certificates of the following:
- Scanning the original copies of BIR Form No. 2307 or 2316 through a scanning machine or device
- Storing the soft copies of BIR Form No. 2307 or 2316, using the file format and naming conventions prescribed under the available modes or submission facilities of the BIR
- Submission of the soft copies of said BIR Form following revenue issuances governing the selected modes or submission facilities of the BIR
The provisions above did not discontinue the submission of the aforementioned Certificates using DVD-R. Instead, it offered all concerned taxpayers other modes or submission facilities of the BIR that are currently available, such as the Audited Financial Statement (eAFS) System.
BIR Form No. 2316, RMC No. 24-2019 was issued to require the use of a Universal Storage Bus (USB) memory stick or other similar devices in the absence of DVD-Rs. In connection with this, said devices, modes, and facilities may likewise be used to submit BIR Form No. 2307, as well as BIR Form No. 2304, and BIR Form No.2306 as an added convenience to the taxpaying public.
If one would make use of the DVD-R, USB, or other modes of submission facility to submit forms, the requirements of RR No. 2-2015 shall be complied with, and the file format, naming conventions, and other requirements of revenue issuances governing the selected mode or facility will be followed. But if the eAFS System is going to be used, the provisions of RMC Nos. 49-2020, 82-2020, and 44-2021 shall be observed.
Lastly, while the taxpayers are allowed to use any of these modes at any given period, they are prohibited from using multiple modes/facilities in one given submission period. Only one mode or facility shall be used in the submission of both Certificates.
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