RMC No. 67-2015 — Allows taxpayers who are mandated to file their tax returns thru eFPS and eBIRForms in areas affected by Typhoon Lando to temporarily file their tax returns and pay their taxes manually
BUREAU OFINTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION VWY io :oe an OCT:2 2 2015
RTCEIVED
REVENUE MEMORANDUM CIRCULAR NO. (7- 2006
SUBJECT Acceptance of Tax Returns and Payments of Taxpayers Who Are Mandated To File Their Tax Returns Thru The Electronic Filing and Payment System (eFPS) and Electronic BIR Forms (e-BIR Forms) On Areas Affected by Typhoon Lando.
TO Revenue District Office (RDO) Nos. 2, 3, 4, 5, 22, 23-A, 23-B and ali RDOs under Revenue Region No. 2 -- Cordillera Administrative Region (CAR)
DATE * October 20. 2015
temporarily disconnected, all concerned taxpayers duly registered under the said district offices the subject district offices where the power supply and/or telco internet connectivity have been Due to the effects of Typhoon Lando that devastated some areas under the jurisdiction of
who are mandated users of eFPS and eBIR Forms are hereby temporarily allowed to manually file their respective tax returns and manually pay the taxes due thereon.
are any, may be made by the said concerned taxpayers with the Authorized Agent Banks (AABs) via their over-the-counter payment facilities. However, in cases where there are no AABs within the respective area where the taxpayers are duly registered, the said taxpayers shall file their tax returns and pay the corresponding taxes due thereon with the Revenue Collection Officers (RCOs), duly authorized by the RDO to receive tax returns and accept payments of the taxes due thereon, regardless of the amount of the taxes due. However, the concerned RCOs shall strictly The filing of tax returns and the corresponding payment of the taxes due thereon, if there
observe the prescribed procedural requirements, more particularly the remittance of the 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.
However, all the concerned RDOs shall inform their respective taxpayers to re-file the
upon restoration of the power supply and/or telco internet connectivity in their respective areas to manually filed returns, through the eFPS or the eBIR Forms, as the case may be, immediately
avoid the imposition of penalties and sanctions attendant to manual filing of their tax returns.
BUREA OF TNTERNAL REVENUE RAE COMIUNCATIONS DIVISION E Information Systems Group LILIA C. GUILLERMO Deputy Commissioner Offi cer-In-Charge J OCT 22 2015
1o
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