RMC No. 12-2015: Clarifies the filing of “No Payment Return” in relation to RR Nos. 6-2014 and 5-2015 mandating the use of eBIRForms

Key points

1. Taxpayers allowed manual filing. Three groups may file No Payment Returns manually with the Revenue District Office where they are registered, using printed or photocopied forms or electronic or computer-generated returns. They are senior citizens or persons with disabilities filing their own return, employees with purely compensation income, and certain employees qualified for substituted filing.
2. Employees with compensation income. This covers employees whose income tax was withheld correctly so that tax due equals tax withheld, whether from single or multiple employers, including two or more employers concurrently and successively during the taxable year.
3. Substituted filing employees. Employees qualified for substituted filing under Section 2.83.4 of RR No. 2-98, as amended, who opt to file an Income Tax Return for purposes such as promotion (PNP/AFP), loans, scholarship or foreign travel requirements, may also file manually.
4. Business taxpayers. All business taxpayers with No Payment Returns who are mandated to use eBIRForms or eFPS must file electronically.

Who is affected

• Senior citizens and persons with disabilities filing their own return
• Employees with purely compensation income
• Employees qualified for substituted filing who opt to file an ITR
• Business taxpayers mandated to use eBIRForms or eFPS