RMC No. 136-2016 — Advises the over-the-counter acceptance of tax returns/payments of internal revenue taxes due to unavailability of eFPS

Quezon City

December 28, 2016

REVENUE MEMORANDUM CIRCULAR NO.1 M, - 70/

SUBJECT Over-The-Counter Acceptance of Tax Returns/Payments of Internal

Revenue Taxes Due to Unavailability of eFPS

TO All Internal Revenue Officials, Employees and Others Concerned

and Payment System (eFPS) since December 26. 20 16 and the subsequent issuance of a tax advisory where all eFPS taxpayers are advised to file their tax returns using the eBIRForms facility and pay the corresponding taxes due thru over-the counter (thru cash, checks or debit) with the concerned Authorized Agent Banks (AABs) where they are enrolled. This Circular is hereby issued in the light of unavailability of the Bureau's Electronic Filing

December 27. 2016. all concerned taxpayers may be allowed to file these returns using either BIR official printed forms. copies of svstem-generated Filing Reference Number (FR or Tax Return Receipt Confirmation respectively generated respect to eFPS-mandated taxpayers who have opted to file manually instead of the eBIRForms photocopies/computer generated or electronically filed tax returns and to pay: "over-the-counter with the AABs where they are enrolled. without the corresponding penalties for late filing unti December 29. 2016. provided that these returns have been fiied within the said deadline. With Considering the deadline for filing of BIR Form Nos. 2550Q. 2550M and 255 IM fell on by eFPSandeBIRFormsfacility

issued by this Bureau. facilitv. these tax returns should be re-filed through the eFPS upor its availability thru a tax. adv isory

All internal revenue officials. emplovees and others concerned are herebv enioined to give this Circular a wide publicity as possible.

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BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION Commissioner of Internal Revenue CAESAR R. DULAY

4:32pM 002762VM J DEC 2 8 2016./4 M

RECEIVED

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