The
additional disclosure requirement under BIR Forms 1700 and 1701 has been
further deferred to taxable year 2013. Thus, for taxable year 2012, the disclosure
of supplemental information shall be optional for individual taxpayers who are
required to file their income tax returns on or before April 15, 2013.
The
disclosure requirement, however, shall become mandatory for income tax filing
covering and starting calendar year 2013 for which a return is required to be filed
in 2014.
(Revenue
Memorandum Circular No. 21-2013, February 28, 2013)
Tax
Brief – March 2013
Punongbayan
and Araullo
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