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Tax resources for Filipinos

RMC No. 06-2002: Prescribes the establishment of Tax Filing Centers at the Revenue District Offices, Large Taxpayers Assistance Division I and II and Large Taxpayers District Office-Makati to receive “No Payment” returns (exempt/break-even/refundable and “For Second Installment”)

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Summary

RMC No. 6-2002 sets up Tax Filing Centers to receive no payment returns at Revenue District Offices and certain Large Taxpayers offices.

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Key points

  1. Where the centers are. Tax Filing Centers are established at the Revenue District Offices, Large Taxpayers Assistance Divisions I and II and Large Taxpayers District Office-Makati.
  2. Returns accepted. The centers receive no payment returns, meaning exempt, break-even, refundable and for second installment returns. Only completely accomplished returns of these types are accepted.

Who is affected

  • Taxpayers filing exempt, break-even, refundable or for second installment returns

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

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.