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RMC No. 31-2018: Allows the over-the-counter acceptance of certain tax returns/payment of internal revenue taxes due to the unavailability of the eFPS

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Summary

RMC No. 31-2018 allows eFPS-mandated taxpayers to file through eBIRForms and pay over the counter, without late-filing penalties, for returns due April 25, 2018.

Key points

  1. Filing. Returns with an April 25, 2018 deadline may be filed through the eBIRForms facility.
  2. Payment. Any tax due may be paid over the counter with an Authorized Agent Bank under the Revenue District Office where the taxpayer is registered.
  3. No penalty. No penalties for late filing apply until April 26, 2018.

Who is affected

  • Taxpayers mandated to use the electronic Filing and Payment System

Deadlines and effectivity

  • Returns due April 25, 2018
  • No late-filing penalty until April 26, 2018

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.