RMC No. 67-2015: Allows taxpayers who are mandated to file their tax returns thru eFPS and eBIRForms in areas affected by Typhoon Lando to temporarily file their tax returns and pay their taxes manually

Key points

1. Where to file and pay. Taxpayers file and pay over the counter with Authorized Agent Banks (AABs). Where the taxpayer’s area has no AAB, they file and pay with Revenue Collection Officers (RCOs) authorized by the Revenue District Office, regardless of the amount due.
2. Duties of RCOs. RCOs must strictly follow the procedural requirements, including remitting collections to the nearest Authorized Government Depository Bank within the prescribed period, under Revenue Memorandum Order No. 21-2014 and Operations Memorandum No. 2015-05-01.
3. Re-filing. RDOs inform taxpayers to re-file the manually filed returns through eFPS or eBIRForms as soon as power supply and/or telco internet connectivity is restored. This avoids the penalties and sanctions that attend manual filing.

Who is affected

• Taxpayers mandated to file through eFPS and eBIRForms in areas affected by Typhoon Lando

Deadlines and effectivity

• Re-filing: immediately upon restoration of power supply and/or internet connectivity