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RR No. 26-2002: Amends further RR No. 9-2001, as amended, by providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System based on industry classification

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Summary

RR No. 26-2002 further amends RR No. 9-2001, as amended, by providing staggered filing of returns for taxpayers enrolled in the Electronic Filing and Payment System (EFPS), based on industry classification.

Key points

  1. Returns covered. Taxpayers in the industries specified in the Regulations file the Monthly Withholding Tax Returns (except withholding of Value-Added Tax), Monthly VAT Declarations and Monthly Percentage Tax Returns on or before 10:00 PM of the due dates stated in the Regulations.
  2. VAT withholding return. The return for withholding of Value-Added Tax is filed on or before the 10th day of the following month. That is also the payment due date for this withholding tax.
  3. Electronic payment. When e-filing, the taxpayer uses EFPS to instruct the Authorized Agent Bank to debit its account for the tax. The debit is made on or before the payment due date under applicable laws and regulations.

Who is affected

  • EFPS-enrolled taxpayers in the industries specified in the Regulations

Deadlines and effectivity

  • Returns filed on or before 10:00 PM of the due dates in the Regulations
  • VAT withholding return and payment: on or before the 10th day of the following month

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

Related issuances

CitesRR No. 02-2002RR No. 09-2001RR No. 09-2002
Cited byRMC No. 02-2003RMC No. 06-2003RMC No. 125-2020RMC No. 30-2016RMC No. 69-2009RMC No. 71-2004RMC No. 72-2004RMC No. 73-2018RMO No. 10-2006RMO No. 22-2005RR No. 05-2004RR No. 17-2010RR No. 3-2009RR No. 6-2009

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.