RMC No. 30-2013: Strictly implements the provisions of RR No. 9-2001, as amended, regarding the electronic filing of tax returns and electronic payment of taxes due thereon

Summary

RMC No. 30-2013 strictly implements RR No. 9-2001, as amended, on electronic filing of returns and electronic payment of taxes by taxpayers mandated to use the eFPS.

Key points

1. Manual filing is a violation. Some eFPS taxpayers still file or pay manually. Manual filing or payment, other than as authorized by the BIR (such as during system unavailability on written notice of the Deputy Commissioner of the Information Systems Group), violates Section 275 of the NIRC.
2. Compliance review. All Revenue District Officers are directed to review immediately the compliance of eFPS taxpayers in their jurisdiction.
3. Compromise penalty. eFPS taxpayers who filed or paid manually are issued collection notices for a compromise penalty of P1,000.00 per failure, under RMO No. 19-2007.
4. Third and later offenses. Only the first and second offenses may be compromised. No compromise is allowed for the third and later offenses under Section 16 of RR No. 9-2001, as amended by RR No. 2-2002, and Section 275 of the NIRC applies strictly.

Who is affected

• eFPS-mandated taxpayers
• Revenue District Officers

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