Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMC No. 15-2012: Prescribes the additional guidelines in the filing, receiving and processing of Taxable Year 2011 Income Tax Returns and their attachments prescribed under RR No. 19-2011

Files
Download this file

Summary

RMC No. 15-2012 gives additional guidelines for filing, receiving and processing Taxable Year 2011 Income Tax Returns (BIR Form Nos. 1700, 1701 and 1702) prescribed under RR No. 19-2011. It also sets filing policies for eFPS taxpayers until the new forms are in eFPS.

Key points

  1. Forms to use. Only the enhanced BIR forms may be used for ITRs starting with calendar year 2011 that are due on or before April 16, 2012, and for juridical entities starting with those covered ending January 31, 2012. Taxpayers are encouraged to use the interactive BIR forms from the BIR website.
  2. Extra rows in schedules. A separate sheet in the format of the schedule is attached when more rows are needed. The phrase Additional Sheet Attached is written on the last line of the part or schedule on the face of the ITR.
  3. Non-eFPS taxpayers. The ITR is printed on legal size bond paper in landscape layout and signed. It is filed manually with the Authorized Agent Bank, RDO or Revenue Collection Officers, as the case may be.
  4. eFPS taxpayers. With payment, the ITR is filed through eFPS following Annex A. Without payment, it is sent through the BIR email facility following Annex B, using the email address registered in eFPS.
  5. Attachments and later e-filing. Schedules and attachments may be filed with the Large Taxpayers office or RDO within 15 days after manual filing, and a signed hardcopy of the interactive form goes with the initial filing. Once the new forms are in eFPS, eFPS taxpayers must efile the contents of the manually filed ITR on the dates set in the Circular.

Who is affected

  • Taxpayers filing Taxable Year 2011 ITRs
  • eFPS taxpayers
  • Non-eFPS taxpayers

Deadlines and effectivity

  • ITRs due on or before April 16, 2012
  • Schedules and attachments: within 15 days after manual filing
  • Efile by April 16, 2012 if enhanced forms are available by then, otherwise within 10 days from announcement of eFPS availability

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

Related issuances

CitesRR No. 19-2011
Cited byRMC No. 43-2012

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.