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RMC No. 42-2008: Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment

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Summary

RMC No. 42-2008 authorizes manual filing, effective May 26, 2008, of tax returns by eFPS-enrolled taxpayers because of technical problems in the eFPS environment.

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Key points

  1. Scope of authority. All tax returns due for filing, and taxes due for payment, on or before May 26, 2008 may be filed manually by all eFPS-enrolled taxpayers.
  2. Payment by bank debit. Taxpayers who cannot issue checks because signatories are absent can pay under the bank debit system, preferably by debiting the account enrolled in eFPS. If that is not feasible, they may file manually and pay by bank debit from their account with any bank, even an AAB of another RDO in the same Revenue Region, provided the return shows the correct code of the home RDO.
  3. Reporting. The AABs report the manually filed returns to the BIR through the Limited Bank Data Entry System and Electronic Data Transmission.

Who is affected

  • eFPS-enrolled taxpayers

Deadlines and effectivity

  • Manual filing authority effective May 26, 2008, for returns and taxes due on or before that date

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

Related issuances (1)

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CitesRR No. 16-2002

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.