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RMC No. 136-2016: Advises the over-the-counter acceptance of tax returns/payments of internal revenue taxes due to unavailability of eFPS

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Summary

RMC No. 136-2016 advises over-the-counter acceptance of tax returns and payments of internal revenue taxes because the Electronic Filing and Payment System (eFPS) has been unavailable since December 26, 2016.

Key points

  1. Covered returns. The deadline for BIR Forms No. 2550Q, 2550M and 2551M fell on December 27, 2016. Taxpayers may file using BIR official printed forms, system-generated Filing Reference Number (FRN) copies, or Tax Return Receipt Confirmation from eFPS and eBIRforms. Photocopies, computer-generated or electronically filed returns are also allowed.
  2. Payment without penalty. Payment is made over-the-counter with the Authorized Agent Banks (AABs) where the taxpayer is enrolled. No penalties for late filing apply until December 29, 2016, provided the returns were filed within the deadline.
  3. eFPS-mandated taxpayers. eFPS-mandated taxpayers who opted to file manually instead of through eBIRForms must re-file through eFPS once it is available, as announced in a BIR tax advisory.

Who is affected

  • Taxpayers filing BIR Forms No. 2550Q, 2550M and 2551M
  • eFPS-mandated taxpayers who filed manually

Deadlines and effectivity

  • Original deadline: December 27, 2016
  • No late filing penalties until December 29, 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.