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RMC No. 32-2008: Gives permission and extends the deadline for the manual filing of tax returns of taxpayers enrolled in the eFPS due to technical problems encountered in the eFPS environment

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Summary

RMC No. 32-2008 allows manual filing, and extends the deadline for some returns, for eFPS-enrolled taxpayers because of technical problems in the eFPS environment.

Key points

  1. Manual filing allowed. Effective April 15, 2008, eFPS-enrolled taxpayers may file manually all returns and pay all taxes due on or before April 15, 2008, as provided in the Memorandum of Agreement with eFPS-AABs. For Excise Tax, this applies only to metallic mineral companies filing the quarterly return, BIR Form No. 2200-M.
  2. Attachments. Prescribed attachments to the returns are still due within 15 days from April 15, 2008, under existing rules.
  3. Reporting by AABs. The AABs report the manually filed returns and filing reference numbers to the BIR through the Limited Bank Data Entry System (LBDES) and Electronic Data Transmission (EDT).
  4. Deadline extension. The Commissioner extends to April 17, 2008 the deadline for all other returns of eFPS-enrolled taxpayers that fell due on April 15, 2008, under Sections 53 and 204(B)(1) of the Tax Code of 1997.

Who is affected

  • eFPS-enrolled taxpayers
  • Metallic mineral companies filing BIR Form No. 2200-M

Deadlines and effectivity

  • Manual filing authority effective April 15, 2008
  • Attachments due within 15 days from April 15, 2008
  • Extended deadline: April 17, 2008

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.