RMC No. 12-2015 — Clarifies the filing of "No Payment Return" in relation to RR Nos. 6-2014 and 5-2015 mandating the use of eBIRForms

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

March 27, 2015

REVENUE MEMORANDUM CIRCULAR NO. 12- 3DIS]

SUBJECT: Clarification on the Filing of No Payment Returns in relation to Revenue Regulations (RR) Forms (eBIRForms) Nos. 6-2014 and RR 5-2015 Mandating the Use of the Electronic Bureau of Internal Revenue

TO :All Internai Revenue Officers, Business Establishment, and Others Concerned

mandating the use of eBIRForms and electronically filing "no payment returns". The following taxpayers may fiie manually "no payment returns" to the Revenue District Office (RDO) where registered using officially printed forms/photocopied or electronic/computer-generated returns: This Circular is issued to clarify Section 4(3) of Revenue Reguiations Nos. 6-2014 and RR 5-2015,

1. Senior Citizen (SC) or Persons with Disabilities (PWD) fiting for their own return;

2. Employees deriving purely compensation income and the income tax of which has been withheld correctly showing tax due is equal to the tax withheld whether single or multiple employers (with two or more employers concurrently and successively at anytime during the taxable year);

3. Employees qualified for substituted filing under RR 2-98 Sec. 2.83.4, as amended, but opted to file for an income Tax Return (ITR) and are filing for purposes of promotion (PNP/AFP), loans. scholarship, foreign travel requirements, etc.

avoid the crowd and long lines. preparation, validation, computation rules and efficientfy check for cornpleteness and correctness of taxpayer input. However, they are encouraged as much as possible to file their returns electronically to The above-taxpayers are encouraged to use offline eBiRforms for ease and convenience in the

eBIRForms/EFPS must electronically file return. It is further clarified that all business taxpayers with no payment returns mandated to use

publicity as possible. All internal revenue officials and employees are hereby enjoined to give this Circular as wide a

H-2 BUREAU QF INTERNAL REVENUE RECORDE MET DIVISION PaAR 3 0 20t5 935A:M Commissioner of Internal Revenue KIM S. JACIN:TO-HENARES

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