RMC No. 71-2015: Allows taxpayers who are mandated to file their tax returns thru Electronic Filing and Payment System and Electronic BIR Forms in areas affected by Typhoon Lando to temporarily file their tax returns and pay their taxes manually

Summary

RMC No. 71-2015 allows eFPS and eBIRForms filers in areas affected by Typhoon Lando to temporarily file returns and pay taxes manually, and sets the deadline for re-filing.

Key points

1. Where to file and pay. Taxpayers file and pay over the counter with Authorized Agent Banks (AABs). Where the area has no AAB, they file and pay with Revenue Collection Officers (RCOs) authorized by the Revenue District Office, regardless of the amount due.
2. Duties of RCOs. RCOs must strictly follow the prescribed procedures, including remittance to the nearest Authorized Government Depository Bank within the prescribed period, under Revenue Memorandum Order No. 21-2014 and Operations Memorandum No. 2015-05-01.
3. Re-filing deadline. To avoid penalties and sanctions, taxpayers re-file the manually filed returns through eFPS or eBIRForms on or before November 6, 2015.
4. Areas not yet restored. Where power supply and/or internet connectivity is still not restored after that deadline, taxpayers re-file within twenty-four (24) hours after restoration.

Who is affected

• Taxpayers mandated to file through eFPS and eBIRForms in areas affected by Typhoon Lando

Deadlines and effectivity

• Re-filing: on or before November 6, 2015
• Areas without restored services: within twenty-four (24) hours after restoration

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