Summary
RMC No. 9-2024 tells eFPS users to disregard the surcharge the system computes when they file an amended return, while the eFPS is being enhanced to correct the surcharge computation.
Key points
- What to pay on an amended return. If the amendment results in additional tax, the taxpayer pays only the basic tax, the computed interest and the compromise.
- Condition. This applies only if the taxpayer filed the original return on or before the set deadline.
Who is affected
- eFPS users filing amended returns
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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