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RMC No. 107-2016: Authorizes all concerned eFPS-enrolled National Government Agencies to remit thru Electronic Tax Remittance Advice System their Withholding Taxes covering October 2016 due to unavailability of eFPS

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Summary

RMC No. 107-2016 authorizes eFPS-enrolled National Government Agencies to file and pay October 2016 withholding taxes through the Electronic Tax Remittance Advice (eTRA) System because eFPS is unavailable.

Key points

  1. eFPS-enrolled agencies. They may file Withholding Tax Returns for October 2016 and pay the taxes through the eTRA System within twenty-four (24) hours from the date of an advisory on eFPS availability. No penalty for late filing and payment is imposed.
  2. Non-eFPS agencies. Non-eFPS NGA withholding agents file their Withholding Tax returns manually, with accomplished manually pre-printed TRA forms, at the Revenue District Offices where they are registered. The deadline is on or before November 10, 2016.

Who is affected

  • eFPS-enrolled National Government Agencies
  • Non-eFPS NGA withholding agents

Deadlines and effectivity

  • eFPS-enrolled: within 24 hours from the advisory on eFPS availability
  • Non-eFPS: on or before November 10, 2016
  • Covers the taxable month of October 2016

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.