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 (Published in Manila Bulletin on March 19, 2015) Digest | Full Text | Annex A

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILPPINES DEPARTMENT OF FINANCE BUNEAU DE INTERNAL REYENUE RECORIS MGT DMSION RECEIVED 1? 20 I 4:DL Pu UMQ

March 17,2015

Revenue regulations no. 5- 30 iS

SUBJECT: Amendment to RR No. 6-2014 dated September 5, 2014 and Imposition of

Taxpayers Mandatorily Covered by eFPS or eBIRForms Penalties for Failure to File Returns Under the Electronic Systems of the BiR by

TO All Internal Revenue Officials, Employees and Others Concerned

payment of tax returns through the development of e-services such as the Electronic Filing and Payment System (eFPS) and the Eiectronic Bureau of Internal Revenue Forms (eB!RForms). it assures accuracy and completeness of information provided therein which can be used as a reliable reference for statistics, analysis and studies not only by the Bureau, but also by other agencies. The BIR aims to provide taxpayers ease and convenience in the preparation, filing and

Revenue Code (NIRC) of 1997, as amended, in relation to Section 27 of Republic Act No. 8792. Regulations No. 6-2014 and to impose penalties for failure to electronicaliy file returns using otherwise known as the "Electronic Commerce Act", these regulations are hereby promulgated to reguire mandatory use of eBIRForms facility for those required to do so under Revenue the eFPS and eBIRForms facilty. SECTION 1. SCOPE - Pursuant to the provisions of Section 244 of the National Internal

for those covered by Revenue Regulations No. 6-2014, in order to ciarify this, Section 3 paragraph 2 of Revenue Regulations No. 6-2014 is hereby amended to read as follows: SECTION 2. AMENDMENT TO RR 6-2014 - The use of the e-BiRForms facility is mandatory

eBIR Forms facility in electronically submitting and filing all their tax returns. I X X X 2. Non-eFPS filers, covered bySection 4 herein, shall mandatorily use the

shall receive a system-generated notification e-mail which acknowledges that the tax return has been successfully fiied. Taxpaver shouid print the Filing Reference (FRN) page generated by the system and the same shall be submitted to the Authorized Agent Banks (AABs) for the pavment of the taxes due thereon. Sample printed FRN page is herein attached as Annex "A" Upon successful validation of the accomplished tax_return, taxpavers X X X

SECTION 3. IMPOSITION OF PENALTIES - All taxpayers, under existing issuances, who are mandatorily covered to file their returns using eFPS or eBIRForms, who fail to do so, shall be imposed a penalty of One Thousand Pesos (P1,000) per return pursuant to Section 250 of the NiRC of 1997, as amended.

in addition, the taxpayer, shall also be imposed civil penalties equivalent to 25% of the tax due to be paid, for filing a return in a manner not in compliance with existing regulations, thus, tantamount to wrong venue filing pursuant to Section 248 (A)(2) of the NIRC of 1997, as amended.

Moreover, Revenue District Offices are directed to include these non-compliant taxpayers in their priority audit program.

SECTION 4. REPEALINGCLAUSE - Any revenue issuances that are inconsistent herewith are hereby repealed, modified or amended accordingly.

SECTION 5. EFFECTIVITY CLAUSE -- These Regulations shall stake effect immediately.

Cesarv. PuristMa Secretary of Finance

025388 Recommending Approval: Commissioner of Internal Revenue KiM S. TeINtO - HENARES 030757 BUREAU ST INTERNAL REVEAUE RECORDE MAT DMSION RECEIVED FA 17 208 4:0L PM- MA