RMO No. 30-99: Prescribes the filing of information returns by non-resident citizens and Overseas Contract Workers who are exempt from tax

Summary

RMO No. 30-99 sets the filing of information returns by non-resident citizens and overseas contract workers who are exempt from tax, as provided under Republic Act No. 8424.

Key points

1. Forms to use. The information return, with other relevant supporting papers, is filed by accomplishing BIR Form 1701C or the new computerized Form 1703.
2. Where and when to file. The documents go to the foreign post or to the Revenue District Office (RDO) with jurisdiction over the taxpayer’s place of residence. The deadline is not later than April 15 following the taxable year.
3. Annual RDO report. The concerned RDOs submit to the Chief, International Tax Affairs Division an Annual Report with statistical information on these returns, not later than June 30 every year.

Who is affected

• Non-resident citizens exempt from tax
• Overseas contract workers exempt from tax

Deadlines and effectivity

• Filing: not later than April 15 following the taxable year
• RDO Annual Report: not later than June 30 every year

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