RMC No. 20-2015: Provides alternative modes in the filing of BIR Form Nos. 1701Q and 1702Q with payment using the electronic platforms of BIR

Summary

RMC No. 20-2015 provides alternative modes for filing BIR Form Nos. 1701Q and 1702Q with payment, due on or before April 15, 2015, through the BIR electronic platforms.

Key points

1. eBIRForms filers. Taxpayers using eBIRForms email the returns to the BIR at the address specified in the Circular, following Annex D of RMC No. 14-2015. They print the email notification and bring it, with a printed copy of the return, to the Authorized Agent Bank as proof of e-filing for manual payment.
2. eFPS filers with failed eFiling. Taxpayers mandated to use eFPS who were unsuccessful in eFiling BIR Form Nos. 1701Q and 1702Q with payment may file and pay manually until April 15, 2015. They must show the AAB proof of the failed transaction, which is a print screen of the system message.
3. Electronic re-filing. These eFPS taxpayers must re-file their manually filed 1701Q/1702Q returns electronically on or before June 15, 2015.
4. Protection from penalties. To avoid penalties under RR No. 5-2015, they should report the unsuccessful eFPS transaction to the BIR Help Desk or BIR Contact Center and get the Trouble Ticket Log or Reference Number of the call.

Who is affected

• Filers of BIR Form Nos. 1701Q and 1702Q with payment
• Taxpayers mandated to use eFPS whose eFiling was unsuccessful

Deadlines and effectivity

• Returns due on or before April 15, 2015
• Manual filing and payment for failed eFPS: until April 15, 2015
• Electronic re-filing: on or before June 15, 2015

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