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RMC No. 110-2016: Clarifies the provisions of RMC No. 108-2016 regarding the payment of Withholding Taxes by eFPS taxpayers

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Summary

RMC No. 110-2016 clarifies RMC No. 108-2016 on payment of October Withholding Taxes by eFPS taxpayers while eFPS is unavailable.

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Key points

  1. Staggered filers. eFPS taxpayers allowed to file Withholding Tax returns on a staggered basis, with payment on dates other than the tenth (10th) day after the taxable month, may keep filing and paying on the prescribed deadlines.
  2. Condition. If eFPS stays unavailable, the returns must be filed electronically through the BIR’s eBIRForm System.

Who is affected

  • eFPS taxpayers on staggered filing and payment of Withholding Tax

Deadlines and effectivity

  • Covers withholding taxes for the month of October

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (2)

Cites, Cited by CollapseExpand
CitesRMC No. 108-2016
Cited byRMC No. 112-2016

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.