RMC No. 18-2015: Defers the implementation of eFiling of “No Payment” Income Tax Returns (ITRs) and other concerns

Key points

1. Manual filing of No Payment ITRs. No Payment ITRs may be filed manually on or before April 15, 2015 with the Revenue District Office where the taxpayer is registered. Printed official forms or the Offline eBIRForms Package may be used for BIR Form Nos. 1700, 1701, 1701Q, 1702-RT, 1702-MX, 1702-EX and 1702Q.
2. Electronic re-filing and penalty waiver. These manually filed ITRs are re-filed electronically on or before June 15, 2015. Penalties under RR No. 5-2015 for filing through a different mode or venue are waived if they are re-submitted electronically by that date.
3. Newly enrolled eFPS taxpayers. Taxpayers newly enrolled in eFPS whose AAB registration is not complete must file electronically and pay manually through the AABs or Revenue Collection Officers not later than April 15, 2015, following existing procedures.
4. Completing ePayment registration. These taxpayers must complete ePayment registration and eFile and ePay all succeeding returns not later than June 15, 2015. If registration is not completed by then, returns filed electronically and paid over the counter from April 15, 2015 are penalized under RR No. 5-2015.

Who is affected

• Filers of No Payment ITRs
• Taxpayers newly enrolled in eFPS whose AAB registration is incomplete

Deadlines and effectivity

• Manual filing of No Payment ITRs: on or before April 15, 2015
• Electronic re-filing: on or before June 15, 2015
• ePayment registration and eFile/ePay compliance: not later than June 15, 2015