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RMC No. 62-2007: Publishes the full text of unnumbered memorandum entitled “EFPS Filers Without Payment for Returns Filed in 2007”

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Summary

RMC No. 62-2007 publishes the unnumbered Memorandum dated September 26, 2007 entitled “EFPS Filers Without Payment for Returns Filed in 2007”.

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Key points

  1. Listings and collection letters. Concerned officials ask their Revenue Data Center Heads for listings of EFPS filers with returns filed since January 2, 2007 up to present without payment of the tax due. They immediately issue a Collection Letter requiring immediate payment, or criminal, civil and administrative sanctions follow.
  2. Calls to taxpayers. Division Chiefs or Revenue District Officers call their taxpayers right away, especially for returns with big amounts, and ask them to pay the unpaid tax.
  3. Reports. Reports on actions taken, amounts collected from Collection Letters, and status of actions against taxpayers who still refuse to pay go to the Office of the Commissioner, copy to the Office of the Deputy Commissioner-Operations Group.

Who is affected

  • EFPS filers who filed returns without payment
  • Division Chiefs and Revenue District Officers

Deadlines and effectivity

  • Covers returns filed since January 2, 2007
  • Reports due not later than October 15, 2007

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.