RMC No. 15-2015 — Defers the implementation of eFiling of identified Withholding Tax forms Digest | Full Text

REPUBLIC OF THE PHILIPPINTS RE CET DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City Aptil l,2015 Subject: RBVENUE MEMORANDUM CIRCULAR NO, 15.7OIS To Deferment of Implementation on eFiling of Identified withholding Tax Forms AII Internal Revenue Officers and Others Concerned The focus of the Bureau of Intemal Revenue is to prioritize the electonic filing of the annual Income Tax Return due on April 15,20i5. In view thereof, the electronic fiiing of the forms listed below shall be temporarily deferred in so far as those due on or before April 15, 2015. Forrn No. Latest Revision Date Form Name 1600 September 2005 (ENCS) Monthly Remittance Return of Value-Added 150r.-c July 2008 (ENCS) Tax and Other Percentage Taxes Withheld 1601-E August 2008 (ENCS) Monthly Remittance Return of lncome Taxes 1601-F September 2005 (ENCS) Withheld on Compensation 1602 August 2001 (ENCS) Monthly Remittance Return of Creditable 1503 November 2004 (ENCS) lncome Taxes Withheld (Expanded) 1606 July 1999 (ENCS) Monthly Remittance Return of Final lncome Taxes Withheld Monthly Remittance Return of Final income Taxes Withheld on lnterest Paid on Deposits and Yield on Deposits Substitutes/Trusts/Etc. Quarterly Remittance Return of Final lncome Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File Withholding Tax Remittance Return for Onerous Transfer of Real Property Other than Capital Asset (lncluding Taxable and Exempt) The above returns may be filed manually, on or betbre its due date as previously specified. thtu the use of the regular printed forms or the of'fline eBIRFon:rs, and tax payrxents made to the concerned Authorized Agent Banks (AABs). However, for no payntent letums the same lnay be filed in the concemed Revenue District Offices (RDOs) provided that receipt of the retums shall be acknowledged thru the Mobile Revenue Collection Officers System (MRCOS), Provided, furthor, that in both instances the returns filed rnanually shall be re-filed elcctronically after April 15, 2015 but not beyond April 30, 2015. Vi L +'-/

l- / prescr.i.bPeednaslhtiaelsl imposed under RR 5-2015 on filing using a mode/venue different from that be waived provided the subject reruils ha',,f been re-subrnitted electronically in the BIR's systems on or before the said Aprii30, 2OlS. This shall take effect immediately. A O-HENARES of lnternal Revenue 031 8 3 0 Rw';'tgi,w}.ffiffi E,E*FC^ fEi I l2V0Sb!fI,i+rfly