Summary
RMC No. 15-2014 reminds revenue officials, citing RMC No. 29-2013, that out-of-district filing of annual income tax returns (BIR Form Nos. 1700 and 1701) is no longer allowed for certain government officials and employees.
Key points
- Covered filers. Filing the returns and paying the taxes due anywhere is no longer allowed for members of the Armed Forces of the Philippines (AFP), members of the Philippine National Police (PNP), and public school teachers, professors and instructors.
- Sanctions. Revenue personnel who violate the Circular face the sanctions in Section 7 of Revenue Regulations No. 13-2010 dated November 25, 2010.
Who is affected
- AFP members
- PNP members
- Public school teachers, professors and instructors
- Revenue Collection Officers, Revenue District Officers, Regional Directors and Authorized Agent Banks
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.