RMC No. 71-2015 — Allows taxpayers who are mandated to file their tax returns thru Electronic Filing and Payment System and Electronic BIR Forms in areas affected by Typhoon Lando to temporarily file their tax returns and pay their taxes manually

BUREAU OFINTERNAL REVEAUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE C)uezon Gty RECORDS MGTDITSION PEAE TENALREEE T 3'0 205 Z:3PM UNGA

RECEIVEM

REVENUE MEMORANDUM CIRCULAR NO. 1- 5

SUBJECT Mandated To File Their Tax Returns Thru The Electronic Filing and Payment System (eFPS) and Electronic BIR Forms (e-BIR Forms) On Acceptance of Tax Returns and Payments of Taxpayers Who Are Areas Affected by Typhoon Lando

TO RDOs under Revenue Region No. 2 -- Cordillera Administrative Region (CAR) Revenue District Office (RDO) Nos. 2. 3. 4, 5. 22. 23-A. 23-B and all

DATE October 30, 2015

file their respective tax return.s and manually pay the taxes due thereon. the subject district offices where the power supply and/or telco internet connectivity have been temporarily disconnected. all concerned taxpayers duly registered under the said district offices who are mandated users of eFPS and eBIR Forms are hereby temporarily allowed to manually Due to the effects of Typhoon Lando that devastated some areas under the jurisdiction of

the respective area where the taxpayers are duly registered, the said taxpayers shall file their tax are any, may be made by the said concerned taxpayers with the Authorized Agent Banks (AABs) thereon, regardless of the amount of the taxes due. Accordingly, all concerned RcOs shall collected amount of taxes to the nearest Authorized Government Depository Bank (AGDB) within the prescribed period. pursuant to the provisions of Revenue Memorandum Order No. 21- 2014 and Operations Memorandum No. 2015-05-01. via their over-the-counter payment facilities. However. in cases where there are no AABs within (RCOs). duly authorized by the RDO to receive tax returns and accept pavments of the taxes due strictly observe the prescribed procedural requirements. more particularly the remittance of the returns and pay the corresponding taxes due thereon with the Revenue Coilection Officers The filing of tax returns and the corresponding payment of the taxes due thereon, if there

the manual filing of these tax returns, all the concerned RDOs shall inform their respective these areas shall re-file the manually filed retums. through the said electronic facilities. within twenty four (24) hours immediately after restoration thereof. taxpayers to re-file the manually filed tax returns, through the eFPS or the eBIR Forms. as the case may be, on or before November 6. 2015. However. in cases where the power supply and/or internet connectivity in certain areas under the territorial jurisdiction of the subject revenue district offices has not yet been restored even after the said deadline. the affected taxpayers under In order that the penalties and sanctions shall not be imposed by this Bureau as a result of

Commissioner of Internal Revenue KIM S. JACINTO-HENARES

036813 J. (C. 4