This document is a revenue memorandum circular from the Philippine Bureau of Internal Revenue allowing taxpayers in areas affected by Typhoon Lando to temporarily file their tax returns and payments manually. It allows filing at Authorized Agent Banks or with Revenue Collection Officers. It also requires re-filing electronically through the e-filing system by November 6th, or within 24 hours of systems being restored, to avoid penalties.
This document is a revenue memorandum circular from the Philippine Bureau of Internal Revenue allowing taxpayers in areas affected by Typhoon Lando to temporarily file their tax returns and payments manually. It allows filing at Authorized Agent Banks or with Revenue Collection Officers. It also requires re-filing electronically through the e-filing system by November 6th, or within 24 hours of systems being restored, to avoid penalties.
This document is a revenue memorandum circular from the Philippine Bureau of Internal Revenue allowing taxpayers in areas affected by Typhoon Lando to temporarily file their tax returns and payments manually. It allows filing at Authorized Agent Banks or with Revenue Collection Officers. It also requires re-filing electronically through the e-filing system by November 6th, or within 24 hours of systems being restored, to avoid penalties.
This document is a revenue memorandum circular from the Philippine Bureau of Internal Revenue allowing taxpayers in areas affected by Typhoon Lando to temporarily file their tax returns and payments manually. It allows filing at Authorized Agent Banks or with Revenue Collection Officers. It also requires re-filing electronically through the e-filing system by November 6th, or within 24 hours of systems being restored, to avoid penalties.
SUBJECT Acceptance of Tax Returns and Pavments of Taxpa_vers \Vho .Are
Mandated To File Their Tax Returns ThrLr The E,lectronic Filine and Pavment S)'stem (eFPS) and Electronic BIR Forms (e-BIR Forrrsl On Areas Alfected br,'Tvphoon Lando
TO Revenue District Oifice (RDO) Nos. l. -1. 4. -i. ll. li-.\. :i-B arrd all RDOs under Revenue Resion No. 2 - Cordillera Adniinistrative Resion (cAR)
D.{TE October 30. 2015
Dite io the effbcts olflrphocn Lando that devastated some areas under the.iurisdiction of ihe subject district offices nhere the polver suppl),andior telco internet connecti\in'have been temporarilv disconnected. all concerned taxpal,ers dull,registered under the said disrlict offices nho are mandated users of eFPS and eBIR Forms are hereb)'temporarill,allor,red to manualll, file their respecti\,e ta\ return.s anci manuall),pat'the taxes due thereon.
The filing of tax retLrrns and the corresponding pavment of the taxes due thereon. if tliere are anv, mav be rnade b1 the said concerned taxpavers lvith the Authorized Agent Banks (AABs) ria their over-the-counter pavment faciiities. Hou'ever. in cases where there are no AABs lr,ithin the respectire area u'here the taxpal,'ers are dulv registered. the said taxpal'ers shall file their tax returns and pa1'the corresponding taxes due thereon rvith the Rer,'enue Coilection Officers (RCOs). dull authorized bv the RDO to receive tax returns and accept pavmenrs of the tares due ihereon. regardless of the amount of the taxes due. Accordingll'. all concerned RCOs shall strictll'observe the prescribed procedural requirerxents. more particularll,'tl'ie rerrittance olthe collected amount of taxes to the nearest Authorized Gor.,ernment Depositorv Bank (AGDB.1 lrithin the prescribed period. pursuant to the provisions olRevenue Memorandum OrderNo.2l- 2014 and Operations Memorandum No. 201 5-05-01 .
In order that the penalties and sanctions shall nol be in'iposed b1'this Bureau as a result of the manual filing of these tax retlrrns. all the concerned RDOs shall inform their respective taxpavers to re-file the manually t-iled tax reiurns. through the eFPS or the eBIR Forms. as the case rrlav be. on or before November 6.2015. Ilorvever. in cases where the porver supply,and/or ittternet connectivitl' in certain areas under the territorial jurisdiction of the subiect re\jeltue district offices has notl'et been restored even allerthe said cleadline. the affected taxpa\/ers uncler these areas shall re-file the manualli,filed returrrs. through the said electronic lacilities. within t\\'entv lour (24) hours immediately, after restoration thereof.
KIM JeCINTO-IiE}{ARES S. Commis:,ioncr ol Internal Revenue
