RMC No. 57-2014: Clarifies the provisions of RR No. 1-2013 on the use of Electronic Tax Remittance Advice

Summary

RMC No. 57-2014 clarifies the provisions of RR No. 1-2013 on the use of Electronic Tax Remittance Advice (eTRA) by National Government Agencies (NGAs).

Key points

1. eFPS enrollment and use. All NGAs must enroll with and use the Electronic Filing and Payment System (eFPS) to file their applicable tax returns within the prescribed periods.
2. NGAs with proprietary functions. For NGAs exercising proprietary functions, BIR Form Nos. 1702, 1702Q, 2550M, 2550Q, 2551M and 2000 are filed through eFPS. The tax due is paid through the bank debit system of the eFPS Authorized Agent Banks where the NGA is enrolled, not through eTRA, because those returns are not available in the eTRA System.
3. Scope of eTRA. The eTRA System covers only payment of withholding taxes and does not cover other internal revenue taxes.
4. Manual TRA forms prohibited. Manual TRA forms are no longer needed and NGAs may not use them. The exception is where the Commissioner of Internal Revenue expressly allows them by written issuance or advisory in exceptional circumstances.

Who is affected

• National Government Agencies

Deadlines and effectivity

• Issued July 22, 2014

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.