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RMC No. 13-2002: Clarifies the venues for the filing of Income Tax returns of employees of establishments classified as regular large taxpayers, excise taxpayers and those under the jurisdiction of the Large Taxpayers District Offices in Makati and Cebu

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Summary

RMC No. 13-2002, issued April 11, 2002, specifies where income tax returns of certain employees are filed. It covers employees of establishments classified as regular large taxpayers, excise taxpayers, and those under the Large Taxpayers District Offices in Makati and Cebu.

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Key points

  1. Filing venues. The circular specifies the venues for filing income tax returns of employees of these establishments.
  2. Establishments covered. Covered are regular large taxpayers, excise taxpayers and those under the jurisdiction of the Large Taxpayers District Office in Makati and Cebu.

Who is affected

  • Employees of regular large taxpayers
  • Employees of excise taxpayers
  • Employees of establishments under the Large Taxpayers District Offices in Makati and Cebu

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.