RMC No. 9-2024 — Surcharge computed in the filing of an amended return in the electronic Filing and Payment System (eFPS)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BUREAU OF INTERNALREVENUE NNTTT 000oNA JAN 1 5 2024 4:140m
RECORDS MGT. DIVISION
January 15, 2024
ReVeNue MeMOrANdum CIRCULAr NO. G- @0S4
SUBJECT Surcharge Computed in the Filing of an Amended Return in the
Electronic Filing and Payment System (eFPS)
TO : All Revenue Officers, Employees, and Others Concerned
which automatically computes the penalties, such as surcharge, interest and compromise, for the late filing/payment of taxes due. However, several issues were The Electronic Filing and Payment System (eFPS) is an online system of the BIR.
received from users/taxpayers regarding the surcharges computed in the filing of their amended returns (i.e., BIR Form No. 255oQ, 16oo-VT, 16oo-PT, etc.) via the eFPS.
date for its filing. zo22, which states the non-imposition of surcharge on amended tax returns, provided, that the taxpayer was able to file the initial tax return on or before the prescribed due Said issue has been clarified in Revenue Memorandum Circular (RMC) No, 43-
In view thereof and while the eFPS is being enhanced to adjust the computation of the surcharge, eFPs users/taxpayers are advised to disregard the surcharge
tax to be paid as a result of such amendment, pay only the basic tax, the computed before the set deadline. interest and the compromise, provided, that the original tax return was filed on or computed by the system when filing an AMENDED tax return. If there is an additional
this Circular as wide a publicity as possible. All revenue officials, employees and others concerned are hereby enjoined to give
ROMEO Lu'magui, jr. Comgtissioner of Internal Revenue
H-2 IMariam
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