RR No. 8-2013: Amends certain provisions of RR No. 7-2013, which provides for the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of the 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines

Key points

1. Employee obtains the list. Under the new Section 2, the employee-taxpayer covered by RMC 31-2013 secures from the employer a Summary List of Employees as of December 31, 2012 in the format of Annex A. International organizations whose non-Filipino employees enjoy tax immunity must provide information on those employees.
2. Certificate of Employment option. The employee may instead obtain a Certificate of Employment showing position or rank, period of employment for 2012, and monthly salaries, emoluments and monetary benefits. Either document is attached to the Declaration of Availment of Abatement (Annex B).
3. Amended Section 3(ii). A taxpayer who submits the Summary List must be on it as an employee, diplomatic agent, staff member or official. A submitted Certificate of Employment must clearly state the position or rank, period of employment for 2012, and monthly salaries, emoluments and benefits.

Who is affected

• Employee-taxpayers covered by RMC 31-2013
• Foreign governments, embassies, diplomatic missions and international organizations as employers

Deadlines and effectivity

• Summary List as of December 31, 2012
• Covers 2012 returns