Revenue Memorandum Circular No. 15-2015 was issued by the BIR to informed the public for the Deferment of Implementation on eFiling of Identified Withholding Tax Forms to prioritize the electronic filing of the annual Income Tax Return due on April 15, 2015.
The electronic filing of the forms listed below shall be temporarily deferred in so far as those due on or before April 15, 2015:
1. BIR Form No. 1600 - Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld
2. BIR form No. 1601-C - Monthly Remittance Return of Income Taxes Withheld on Compensation
3. BIR Form No. 1601-E - Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
4. BIR Form No. 1601-F - Monthly Remittance Return of Final Income Taxes Withheld
5. BIR Form No. 1602 - Monthly Remittance Return of Final Income Taxes Withheld on Interest Paid on Deposits and Yield on Deposits Substitutes?Trusts/Etc.
6. BIR Form No. 1603 - Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and file
7. BIR Form No. 1606 - Withholding Tax Remittance Return for Onerous Transfer of Real Property Other than Capital Asset (Including Taxable and Exempt)
The mentioned returns may be filed manually, on or before its due date as previously specified, thru the use of the regular printed forms or the offline eBIRForms, and tax payments made to the concerned Authorized Agent banks (AABs). But, for no payment returns the same may be filed in the concerned RDOs provided the receipt of the returns shall be acknowledged thru the Mobile Revenue Collection Officers System (MRCOS).
The returns filed manually shall be re-filed electronically after April 15, 2015 but not beyond April 30, 2015.
Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2015-2015.pdf of the full text of RMC No. 15-2015
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