THE Bureau of Internal Revenue has issued Revenue Memorandum Circular (RMC) 40-2022, this RMC is issued to inform all concerned on the clarifications and guidelines in using the electronic Audited Financial Statement (eAFS) System as well as the use of e-signatures on all tax returns, attachments and required documents.Annual Income Tax Returns (AITRs) and its attachments for any fiscal/calendar years may be submitted online through the eAFS system.The existing procedures on the submission of filed AITR and its attachments to eAFS system shall be observed.Likewise, the use of Electronic Signature applies to all tax returns, attachments and documents required to submit AITR and returns.Source:P&A Grant ThorntonCertified Public Accountants