RMC No. 108-2016 — Informs BIR personnel of the advisory given to Authorized Agent Banks to manually accept "over-the-counter" Withholding Tax returns and payments thereon due to unavailability of eFPS

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Quezon City

November 10, 2016

REVENUE MEMORANDUM CIRCULAR NO. 1D8-N1e

SUBJECT Manual Filing of Withholding Tax Returns and Payments Thereon Due to Unavailiability of the Electronic Filing and Payment System

TO All internal Revenue Officers and Others Concerned

In view of the unavailability of the Bureau's Eiectronic Filing and Payment System(eFPS) all Authorized Agent Banks (AABs) were already advised, under Bank Bulletin No. 2016-30, to manually accept "over-the-counter" the withholding tax returns under BIR Form Nos. 1600,

liabilities for the month of October 2016 whose payment deadline falls today, November 10, 1601C, 1601E, 1601F, 1602 and 1606 being filed by ePFS taxpayers covering withholding tax

2016, until the close of the banking hours of November 11, 2016 without coliecting the corresponding penalties for late payment.

This one-day extension for the remittance of withholding taxes is applicable only to eFPs taxpayers with activated epayment accounts with the AABs. Accordingly, all concerned revenue personnel are hereby directed to collect the appropriate penalties from non-eFPS taxpayers, as well as eFPS taxpayers without AAB-activated epayment accounts, for late remittance of withholding taxes covering the taxable month of October 2016 on November 11, 2016.

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

BJRGAU OF INTERNAL REVENUE REEORDS MGT DIVISICN Aewana CAESAr R. DULAY N

NOY 1 U 2016 Commissioner of Internal Revenue 001956

RECEIVED

COWMUNICATIONS DMSTY