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RMC No. 49-2012: Announces the waiver of penalties for late e-filing/filing of tax returns and/or e-payment/payment/remittance of taxes due on August 15, 2012 by taxpayers and affected AABs under RDO No. 3-San Fernando, La Union

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Summary

RMC No. 49-2012 states that taxpayers and Authorized Agent Banks under Revenue District Office No. 3, San Fernando, La Union, hit by tropical depression Helen, are not penalized for filing and paying certain BIR forms on August 16 and 17, 2012.

Key points

  1. No penalty on August 16 and 17. No penalty applies if they e-file, file, e-pay, pay or remit BIR Forms 1701Q, 1702 & 1702AIF, 1704, 1707A; and 1601C & 1602, 1601E & 1601F on August 16 and 17, 2012.
  2. Later filing. Applicable penalties are imposed for filing and payment made after August 17, 2012.

Who is affected

  • Taxpayers and Authorized Agent Banks under Revenue District Office No. 3, San Fernando, La Union, hit by tropical depression Helen

Deadlines and effectivity

  • No penalty for filing or payment on August 16 and 17, 2012
  • Penalties apply after August 17, 2012

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.