RMC No. 29-2013: Advises the acceptance of Income Tax Returns for Calendar Year 2012 filed by certain government officials and employees

Summary

RMC No. 29-2013 advises BIR offices and Authorized Agent Banks to accept CY 2012 out-of-district income tax returns (BIR Forms 1700 and 1701) filed on or before April 15, 2013 by certain government officials and employees.

Key points

1. Covered filers. The filers are members of the Armed Forces of the Philippines (AFP), members of the Philippine National Police (PNP), and public school teachers, professors and instructors. Returns are accepted with or without payment.
2. Proof of status. Receiving officers and banks require valid official identifications or other documentary proof of membership or position.
3. No penalties for wrong venue. No penalties or sanctions apply for filing the CY 2012 ITR and paying at the wrong venue.
4. Ends with CY 2013. Out-of-district filing with or without payment is no longer allowed for CY 2013 and later years.
5. Employers’ withholding duty. Government employers, as withholding agents, withhold the correct tax on compensation and remit it on time. They remain liable for fines and penalties under RR No. 2-98, as amended, for incorrect withholding.

Who is affected

• AFP members
• PNP members
• Public school teachers, professors and instructors
• Government employers as withholding agents

Deadlines and effectivity

• CY 2012 returns filed on or before April 15, 2013
• Not allowed for CY 2013 and later

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