The Acceptance of Out-Of-District Filing of Income Tax Returns of Certain Government Officials and Employees Shall No Longer be Allowed

The new Revenue Memorandum Circular No. 15-2014 issued by the bureau is a reminder on the acceptance of out-of district filing of Annual Income Tax Returns (BIR Form Nos. 1700 and 1701) of certain government officials and employees pursuant to the provisions of Revenue Memorandum Circular No. 29-2013. 

The filing of the Annual Income Tax Returns as well as the payment of taxes due thereon anywhere of the following government officials and employees shall no longer be allowed:

1. Members of the Armed Forces of the Philippines (AFP);

2. Members of the Philippine National Police (PNP); and 

3. Public School Teachers/Professors/Instructors

It is also stated that any concerned revenue personnel who is found to be violating this Circular shall be subjected to the appropriate sanctions prescribed under Section 7 of Revenue Regulations No. 13-2010 dated November 25, 2010.

Please refer ftp://ftp.bir.gov.ph/webadmin1/pdf/83702RMC%20No%2015-2014.pdf of the full text of the Revenue Memorandum Circular No. 15-2014.