RMC No. 15-2015: Defers the implementation of eFiling of identified Withholding Tax forms

Summary

RMC No. 15-2015 defers the eFiling of BIR Form Nos. 1600, 1601-C, 1601-E, 1601-F, 1602, 1603 and 1606, allowing manual filing first and electronic re-filing later.

Key points

1. Manual filing allowed. The listed forms may be filed manually on or before their due date using regular printed forms or the Offline eBIRForms, with tax payments made to the concerned Authorized Agent Banks.
2. No Payment returns. No Payment returns may be filed at the concerned Revenue District Offices, which acknowledge receipt through the Mobile Revenue Collection Officers System (MRCOS).
3. Electronic re-filing. In both cases, manually filed returns are re-filed electronically after April 15, 2015 but not beyond April 30, 2015.
4. Waiver of penalties. Penalties under RR No. 5-2015 for filing through a mode or venue different from that prescribed are waived if the returns are re-submitted electronically on or before April 30, 2015.

Who is affected

• Filers of BIR Form Nos. 1600, 1601-C, 1601-E, 1601-F, 1602, 1603 and 1606

Deadlines and effectivity

• Re-file electronically after April 15, 2015 but not beyond April 30, 2015

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