RMO No. 04-2009: Directs concerned BIR offices to intensify collection of taxes not paid by EFPS taxpayers due on the e-filed tax returns

Summary

RMO No. 04-2009 directs BIR offices to intensify collection of taxes left unpaid by EFPS taxpayers on their e-filed tax returns.

Key points

1. Review of payments. Revenue District Offices, Large Taxpayers District Offices, and Large Taxpayers Service offices must immediately check whether payments were made on the e-filed returns of all EFPS taxpayers.
2. Collection Notice. If no payment was made, manually or through the e-payment facility, the office issues and serves a Collection Notice at once for the basic taxes due and the penalties for non-payment.
3. 50% surcharge. The 50% surcharge rate for late payment applies to EFPS taxpayers whose periodically e-filed returns have consistently not been covered by any tax payment.
4. Summary remedies. If the taxpayer does not pay within the period in the Notice, the offices use the remedies under Sections 205, 206, and 207 of the 1997 NIRC, as amended. These include a Warrant of Distraint/Levy and/or Garnishment, signed and approved under existing Revenue Delegation Authority Orders.

Who is affected

• Taxpayers under the Electronic Filing and Payment System (EFPS)
• Revenue District Offices, Large Taxpayers District Offices, and Large Taxpayers Service offices

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