RR No. 6-2023 — Amends certain provisions of RR No. 13-2010 regarding Late/Out-of-District filing of Tax Returns (Published in Manila Bulletin on June 16, 2023)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHLJPPINES DEPARTMENT OF FINANCE BUrEAU OF INTErnAL REVENUE nnTTIYN doS PM JUN 13 2023

RECORDS MGT. DIVISION TCJ 0

April 11, 2023 Revenue regulations no. 6-2073

SUBJECT Amending Certain Provisions of Revenue Regulations No. 13-2010 Regarding Late/Out-of-District Filing of Tax Returns

TO All Internal Revenue Officers, Authorized Agent Banks, and Other Concerned

Filing of Tax Returns. certain provisions of Revenue Regulations (RR) No. 13-2010 regarding Late/Out-of-District SECTION 1. SCOPE. These Revenue Regulations are hereby promulgated to amend

as follows: SECTION 2. Sections 3, 4 and 6 of the same Regulations are hereby amended to read

following policies and guidelines shall be observed with respect to Out-of-District Returns: Section 3. non-acceptance oF out-oF-district returns. The

a.Xxx XXX XXX

b. The following shall be considered as exceptions to the general rule on the

non-acceptance of Out-of-District Returns:

inadvertently or erroneously accepted an Out-of-District Return and the b.1. In cases where an AAB, in the regular course of its operations

corresponding tax payment, the RDO/LTDO/LT Division receiving such return and payment shall, in no case, process or encode data from the Out- of-District Return. Rather, the RDO/LTDO/LT Division concerned shall

from receipt thereof from the AAB, transmit such returns to the proper segregate all such Out-of-District Returns and, within five (5) calendar days

tax payments made) under the NIRC and existing rules and regulations. The RDO/LTDO/LT Division where the returns are required to be filed (and the

five_percent_(25%)_of the tax due for wrong venue filing of return, unless to Section 248 (A)(2) of the 1997 NIRC, as amended. proper RDO/LTDO/LT Division shall impose a penalty equivalent to twenty- otherwise authorized by the Commissioner of the Internal Revenue pursuant

b.2. xxx XXX XXX

thereon anywhere, notwithstanding the RDO/LTDO/LT Division jurisdiction. b.3. in case there is a pronouncement through a revenue issuance/bank bulletin_that a taxpayer can file a return and pay the corresponding tax due

C. XXX XXX XXX

SECTION 4. ACCEPTANCE OF LATE TAX RETURNS. The following policies and guidelines shall be observed with respect to Late Returns:

a.In generai, all RCOs, AABs, RDOs, LTDOs, LT Divisions, and other interna

revenue issuances, without the imposition of the applicable penalties revenue officers concerned shall not accept any tax return filed, or taxes paid. beyond the deadline prescribed under the NIRc and existing pertinent

pursuant to Sections 248 and 249 of the NIRC, and RMO No. 7-2015

b. Prior to the filing of a Late Return, the following guidelines must be observed:

b.1. Xxx XXX XXX

b.2. xxx XXX XXX

stamped with the qualifier "LATE FILING"or "LATE FILING, INCREMENTS b.3. Not paid" An AAB or RCQ imav accept a Late Return provided that it has been

Tax Code, as amended. b.4. Upon retrieval of returns from the AABs, the RDOs, LTDOs and LT Divisions shall impose the applicable penalties on Late Returns that have been stamped with the qualifier "LATE FILING" or "LATE_FILING INCREMENTS NOT PAID" pursuant to Sections_248_and_249 of the same

C XXX XXX XXX

SECTION 6. REPORTING REQUIREMENTS. The following reports shalI be

information and appropriate action. prepared and submitted every thirtieth (3oth) day of the month to_the Office of_the concerned Regional Director/Assistant Commissioner, Large Taxpayer Service for

a.Xxx XXX XXX

b. XXX XXX XXX

or portions thereof, that are inconsistent with the provisions hereof are hereby modified repealed or revoked accordingiy. SECTION 3. REPEALING CLAUSE. AIl existing rules, regulations and other issuances

(15) days following its publication in the newspaper of general circulation. SECTION 4. EFFECTIVITY CLAUSE. These Regulations shall take effect after fifteen

Approved by:

L

Recommeriding Approval: BENJAMIN E. diOKNO Secretary of Finance JUN 0221 T R0 jMAGUI, Jr

mmissioner of Internal ReVenue BUREAU OF INTERNAL REVENUE *#

097941 NNNTIYN

JUN 13 7828

TUUI U Regards Mgt.division