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RMC No. 33-2008: Prescribes the electronic filing returns after manual payment of the tax during officially announced system limited availability

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Summary

RMC No. 33-2008 prescribes electronic filing of returns after manual payment of tax during officially announced system limited availability of the EFPS.

Key points

  1. Manual filing and payment. If EFPS service is hard to obtain or too slow to finish filing before the tax deadline, taxpayers may file and pay manually with the Accredited Agent Banks (AABs).
  2. Follow-up electronic lodgment. Taxpayers must still lodge the returns via EFPS, up to the step of getting the Filing Reference Number, within fifteen (15) days from the date of manual filing.
  3. When it applies. The procedure applies only after the BIR officially announces system limited availability on its website.

Who is affected

  • EFPS taxpayers

Deadlines and effectivity

  • Electronic lodgment within 15 days from the date of manual filing

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.