RMC No. 65-2016: Clarifies the proper due dates for filing of returns and payment of taxes for the purpose of imposition of penalties for late filing and/or late payment.

Key points

1. Electronic filers and payers. Taxpayers under eFPS or the Online eBIRForms System file and pay on the exact date set by law or regulations. If that date is a Saturday, Sunday, or holiday, the deadline moves to the next business day. Filing or payment beyond the deadline is penalized.
2. Midnight cutoff. Electronic returns and payments must be completed and actually received by the BIR on or before 12 midnight of the due date. Otherwise they count as late and are penalized.
3. System downtime disputes. In a dispute, the taxpayer must present the BIR’s written advice that its electronic system was down. The advice gives the manual filing deadline and the later due date for electronically filing returns first filed manually. Missing the deadline in that advice brings penalties.
4. Payment for eBIRForms returns. Tax due on returns filed under the Online eBIRForms System is paid on the exact date set by law or regulations. If that date is a Saturday, Sunday, or holiday, payment falls on the next business day, the same as the filing deadline.
5. Manual filers. Taxpayers not mandatorily covered by or enrolled in eFPS or Online eBIRForms, and users of the Offline eBIRForms Package, are manual filers. They file and pay by the due date, or the next business day if it falls on a Saturday, Sunday, or holiday, and late filing or payment is penalized.

Who is affected

• eFPS filers and payers
• Online eBIRForms System filers
• Manual filers

Deadlines and effectivity

• Deadline falling on a Saturday, Sunday, or holiday: next business day
• Electronic transmission and payment: on or before 12 midnight of the due date