RR No. 5-2015: Amends RR No. 6-2014 and imposes penalties to taxpayers mandatorily covered by eFPS or eBIRForms who failed to file tax returns under the electronic systems of the BIR

Summary

RR No. 5-2015 amends RR No. 6-2014 and imposes penalties on taxpayers mandatorily covered by eFPS or eBIRForms who fail to file their returns under these electronic systems.

Key points

1. Mandatory eBIRForms. Section 3, Paragraph 2 of RR No. 6-2014 is amended to say that non-eFPS filers covered by Section 4 must use the eBIR Forms facility to file all their returns electronically. After successful validation, a system-generated email confirms the filing, and the taxpayer prints the Filing Reference (FRN) page and submits it to the Authorized Agent Banks to pay.
2. Penalty per return. Mandatorily covered taxpayers who fail to file through eFPS or eBIRForms are penalized P 1,000.00 per return under Section 250 of the NIRC of 1997, as amended.
3. Civil penalty. They also face a civil penalty of 25% of the tax due, for filing a return not in compliance with existing regulations, which is tantamount to wrong venue filing under Section 248(A)(2) of the NIRC.
4. Audit priority. Revenue District Offices are directed to include the non-compliant taxpayers in their priority audit program.

Who is affected

• Taxpayers mandatorily covered by eFPS
• Non-eFPS filers mandatorily covered by eBIRForms under RR No. 6-2014

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