RR No. 13-2010: Prescribes the policies and guidelines in the acceptance of late and out-of-district tax returns

Summary

RR No. 13-2010 sets the policies and guidelines for accepting late and out-of-district tax returns by AABs, RCOs, RDOs, LTDOs and LT Divisions.

Key points

1. Out-of-district returns. These offices and officers generally do not accept out-of-district returns. If an AAB erroneously accepted one, the receiving RDO/LTDO/LT Division must not process or encode its data. Filing rules for one-time transactions on Estate, Donor’s, Capital Gains and Documentary Stamps Taxes continue to apply.
2. Consequence of other acceptance. Out-of-district returns received in other circumstances are prima facie evidence that the returns are fraudulent or spurious. The concerned officers and employees face disciplinary sanctions.
3. Late returns. Late returns are not accepted without the applicable penalties. The taxpayer first submits the late return (No Payment or With Payment) to the proper RDO/LTDO/LT Division for stamping “LATE FILING” and recording, and the office adds a computation of penalties.
4. AAB and RCO rule. No AAB or RCO may accept a late return that lacks the “LATE FILING” stamp and the penalty computation. A late return received without these steps is prima facie evidence that it is fraudulent or spurious.
5. Handling, reports and inventory. Handling follows the guidelines of RMO No. 32-2000, and reports go to the Commissioner every thirtieth (30th) day of the month. RDOs/LTDOs/LT Divisions must prepare a sworn inventory of out-of-district returns in their custody within ten (10) working days after the Regulations take effect.
6. Sanctions. Violations bring administrative action under the Revised Code of Conduct (RMO No. 53-2010). Officers who left unreported late or out-of-district returns of taxpayers with filed or pending cases or investigations may also face criminal charges as principals by indispensable cooperation.

Who is affected

• AABs, RCOs, RDOs, LTDOs and LT Divisions

Deadlines and effectivity

• Reports to the Commissioner: every thirtieth (30th) day of the month
• Sworn inventory: within ten (10) working days after effectivity

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