RR No. 6-2023: Amends certain provisions of RR No. 13-2010 regarding Late/Out-of-District filing of Tax Returns

Key points

1. Out-of-District returns accepted by an AAB. If an Authorized Agent Bank inadvertently accepts an Out-of-District Return and payment, the receiving RDO/LTDO/LT Division does not process or encode it. It segregates such returns and sends them to the proper office within five (5) calendar days from receipt from the AAB. The proper office imposes a 25% penalty of the tax due for wrong venue filing, unless the Commissioner authorizes otherwise under Section 248(A)(2) of the NIRC.
2. Filing anywhere. Another exception applies where a revenue issuance or bank bulletin states that a taxpayer may file and pay anywhere, regardless of RDO/LTDO/LT Division jurisdiction.
3. Late returns in general. RCOs, AABs, RDOs, LTDOs, LT Divisions and other officers do not accept returns filed or taxes paid after the deadline without applicable penalties under Sections 248 and 249 of the NIRC and RMO No. 7-2015.
4. Late returns accepted by AABs or RCOs. An AAB or RCO may accept a Late Return stamped LATE FILING or LATE FILING, INCREMENTS NOT PAID. When retrieving returns from AABs, RDOs, LTDOs and LT Divisions impose the applicable penalties on those stamped returns.
5. Monthly reports. The required reports are submitted every thirtieth (30th) day of the month to the Office of the concerned Regional Director or Assistant Commissioner, Large Taxpayer Service.

Who is affected

• Taxpayers filing Late or Out-of-District returns
• RDOs, LTDOs, LT Divisions, AABs and RCOs

Deadlines and effectivity

• Misdirected returns forwarded within five (5) calendar days from receipt from the AAB
• Reports submitted every 30th day of the month