RMC No. 65-2016 — Clarifies the proper due dates for filing of returns and payment of taxes for the purpose of imposition of penalties for late filing and/or late payment. Digest | Full Text

gtl-.R$4u 0F nryEi?NAL RtrvENLTE RECGi+:>r.q vIG t', REPUBLIC OF THE PHILIPPINES AEn.T Sfilr; DEPARMENT OF FINANCE /o: o,e 14. BUREAU OF INTERNAL REVENUE Quezon City June 23 ,2016 Revenue Memorandum circular No. (05 - n/ b Subject: Glarification on Proper Due Dates for Filing of Returns and Payment of Taxes for the Purpose of Impoiition of penalties for Late Filing and/or Late payment. To All Revenue officials, Employees and other concern For the information and guidance of all concerned this Circular is being issued to clarify the rules on appropriate due date of filing of return and payment of taxes when the exact due dates fatl on a Saturdiy, Sunday, or a holiday both for electronic and manual filers and payers of-taxes., ior the purpose of impostion of penalties for Late Filing and/or Late Payprent. A, SlovrsTteaxmPa(YEerFs PunSd)er the Electronic Filin-o a.nd payment ; For taxpayers mandatorily covered by the EFPS rules and those , taxpayers registered and enrolled under the EFPS, the due date of filing of return and the payment of taxes shall be the exact dates stated in the law or the' deadline falls orengualatsioantsurfdorayfi,linsgunodr apyayomreant.hHoolidwaeyv,erth, eif approprite deadline for the electronic filing and payment shall fall on the next business day. Transmission of electronic returns and electronic payment must be completed/made on and actually received by the Bureau of lnternal Revenue on or before 12 midnight of the defined statutory or regulatory due date for the filing and payrnent of the relevant return. Othenruise, the same shall be considered to have been filed late or paid late, and thus shall be subject to the appropr_iate penalty for late filing/late payment. ,\

ln case of dispute, the taxpayer shall present the written advice of the BIR that its electronic system for filing and payment of taxes is down or unavailable, which shall be issued by the BIR everytime its electronic system for filing and payment of taxes is down or unavailable. Said advice will also include instruction of appropriate deadline for manual filing and thereafter an instruction for the due date of electronic filing of tax returns initially filed manually. Failure to file the returns and lor pay the taxes on or before the deadline stated in the said written advice shall warrant the imposition of penalties for failure to file the returns and lor pay the taxes, or for late filing/late payment whichever is applicable. B. For Taxpayers under the Online eBlR Form System For those taxpayers covered by eFiling of Return under the Online eBlR Forms System and those taxpayers registered and enrolled under the Online eBlR Forms System, the due date of filing of return shall be the exact dates stated in the law or regulations for filing of said return. However, if the deadline falls on a Saturday, Sunday or a holiday, the approprite deadline for the electronic filing shall fall on the next business day. Transmission of electronic returns must be completed/made on and actually received by the Bureau of lnternal Revenue on or before 12 midnight of the defined statutory or regulatory due date for'the filing of the relevant return. Othenruise, the same shall be filing. considered to have been filed late and thus shall be subject to the appropriate penalty for late \ ln case of dispute, the taxpayer shall present the written advice of the BIR that its online eBlR Forms System ' is down or unavailable, which shall be issued by the BIR everytime its Online eBlR Forms System is down or unavailable. Said advice will also ' include instruction of appropriate deadline for manual filing and thereafter an instruction for the due date of electronic filing of tax returns initially filed manually. Failure to file the returns on or before ths deadline stated in the said written advice shall warrant the imposition of penalties for failure to file the returns or for late filing whichever is applicable. The due date for the payment of taxes due for the returns filed under the Online eBlR Forms System shall be made on the exact dates stated in the law or regulations for payment thereof. However, if the deadline falls on a Saturday, Sunday or a holiday, the appropriate deadline for the payment thereof shall fatl on the next business day, or on the same deadline for the filing of the returns under the Online eBlR Forms System. BiiREAiJ OF ihTI]i],NITI, BI.VENIIL RECCR,I}S MGT" DIITSISI{ lD.',05 A.ta, JUN 23 2016 t * lthtbqa REC tr T V,.EI W

C. For Taxpayers who are Manual Filers or are using the Offline eBlR Forms Package Iaxpayers not mandatorily covered or enrolled under either the EFPS or the Online eBlR Form System or are users of the Offline eBlR Form Package are classified as Manual Filers. Manual filers are required to file and pay on or before the due date stated in the law or regulation for filing returns and/or payment of taxes due thereon, however, if such due date falls on a Saturday, Sunday or a holiday the act of filing and payrnent shall be done on the next business day. Any returns filed and/or tax paid beyond the dates stated in this paragraph, shall be subject to the appropriate penalty for none filing/payment, or late filing/payment, whichever is applicable. All revenue officers and employees are hereby enjoined to give this Circular as wide a publicity as possible. KIM JACIN ENARES Commissioner o ln6rnal Revenue 042280 tsUHEAii 0F iN'itlfiNAl R['vX],IitE' l0: 05 . R}ICO5TI}S MGX I}IVTSTSN A.t4, JUN 23 2015 t , RECHTVWil*Wf, T