RMO No. 18-2011: Allows the acceptance of out-of-district Income Tax Returns for CY 2010 filed on April 14 and 15, 2011 only by individuals earning purely compensation income

Summary

RMO No. 18-2011 allows acceptance of out-of-district Income Tax Returns for CY 2010 of employees receiving purely compensation income who are outside substituted filing.

Key points

1. Who may file out-of-district. The order covers employees receiving purely compensation income whose returns fall outside the coverage of substituted filing.
2. Where and when accepted. Despite Revenue Regulations No. 13-2010, Authorized Agent Banks and Revenue Collection Officers of the RDO where the employers are registered may accept these returns filed on April 14 and 15, 2011 only.
3. Lists from RDOs. All RDOs must send soft copies of lists of out-of-district tax filers to the Commissioner of Internal Revenue on or before April 19, 2011 by electronic transmission. Filers not on the list are treated as having filed out-of-district, and the issuances on that apply.
4. Transmittal of returns. RDOs must send the out-of-district returns to the RDO where the employees are registered within five (5) days from receipt.

Who is affected

• Employees receiving purely compensation income, outside substituted filing
• Authorized Agent Banks and Revenue Collection Officers
• RDOs

Deadlines and effectivity

• Returns accepted on April 14 and 15, 2011 only
• Lists due on or before April 19, 2011
• Returns transmitted within 5 days from receipt

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