RMC No. 49-2012 — Announces the waiver of penalties for late e-filing/filing of tax returns and/or e-payment/payment/remittance of taxes due on August 15, 2012 by taxpayers and affected AABs under RDO No. 3-San Fernando, La Union Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City August 17, 2012 REVENUE MEMORANDUM CIRCULAR NO. 49-2012 Subject : e-Filing/Filing and e-Payment/Payment/Remittance Using BIR Forms To 1701Q, 1702 & 1702AIF,1704, 1707A; and 1601C & 1602, 1601E & 1601F of eFPS Taxfilers under Group A Due on August 15, 2012 : All Internal Revenue Officials, Employees and Others Concerned In view of the Tropical Depression "Helen" that hit the province of La Union, all taxpayers under the jurisdiction of Revenue District Office No. 3 � San Fernando, La Union who failed to e-file/file the above-subject BIR Forms and/or e-pay/pay/remit the corresponding taxes due thereon on August 15, 2012 but were able to do so on August 16 and 17, 2012 with the said Revenue District Office, including the affected Authorized Agent Banks (AABs), shall not be penalized for late e-filing/filing of the tax returns and/or e- payment/payment/remittance of the taxes that are due on such date. The applicable penalties shall be imposed for filing and payment made after August 17, 2012. This Circular shall take effect immediately. (Original Signed) KIM S. JACINTO-HENARES Commissioner of Internal Revenue J-1 _____ FMM _____ NMA _____ EBQ _____ ERV _____ NCB _____ SMC _____ MEB