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Tax resources for Filipinos

RMC No. 33-2017: Allows the over-the-counter acceptance of certain tax returns/payment of internal revenue taxes due to unavailability of electronic Filing and Payment System

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Summary

RMC No. 33-2017 allows eFPS-mandated taxpayers to file BIR Form Nos. 2550Q, 2550M and 2551M through eBIRForms and pay over the counter, without late filing penalties, until April 26, 2017.

Key points

  1. Filing through eBIRForms. Taxpayers mandated to use the Electronic Filing and Payment System (eFPS) may file BIR Form Nos. 2550Q, 2550M and 2551M through the eBIRForms facility.
  2. Over-the-counter payment. They may pay the taxes due, if any, over the counter with any Authorized Agent Bank under the jurisdiction of the Revenue District Office where they are registered.
  3. No late filing penalties. No penalties for late filing apply to these returns and payments.

Who is affected

  • Taxpayers mandated to use eFPS

Deadlines and effectivity

  • Allowed until April 26, 2017

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.