RMC No. 28-2014 — Waives the penalties for Electronic Filing and Payment System (eFPS) taxpayers

REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE

BUREAU OFINTERNALREVENUE DEPARTMENT OF FINANCE RECORDS MGT. DIVISION 3Mk 1 G 2014 I:MP.M MM

RECEIVED

April 16, 2014

REVENUE MEMORANDUM CIRCULAR NO.2 & - 3D 14

SUBJECT : Waiver of Penalties for Electronic Filing and Payment System (eFPS)

Taxpayers

TO : All Internal Revenue Officials.Employees. and Others Concerned

In view of the system downtime yesterday, April 15, 2014, due to the volume of taxpayers filing/paying thru eFPS, all concerned are hereby informed that the penalties attendant to late filing of returns and payment of the income tax/es for the taxable year ended December 31, 2013 and quarter ended March 31, 2014, are hereby waived. This waiver strictly covers eFPS-registered taxpayers and tax returns filed today, April 16. 2014.

paid their income tax due for above taxable periods will not be imposed of penalties, and are hereby advised to refile using eFPS until April 25, 2014. Likewise, all those eFPS-enrolled taxpayers who have already manually filed and

this Circular as wide a publicity as possible. All internal revenue officials and employees concerned are hereby enjoined to give

KIM S.JACINTO-HENARES Commissioner of Internal Revenue By:

NEL'SON M ASPE Deputy Commissioner for Operations

Officer-in-Charge