P1,000 Penalty Per Return For Failure To eFile Returns Using eBIRForms or eFPS & Civil Penalties Equivalent to 25% Of The Tax Due To Be PaiD

Section 3 of Revenue Regulations (RR) No. 5-2015 refers to the IMPOSITION OF PENALTIES:

All taxpayers, under existing issuances, who are mandatorily covered to file their returns using eFPS or eBIRForms, who fail to do so, shall be imposed a penalty of One Thousand Pesos (P1,000) per return pursuant to Section 250 of the NIRC of 1997, as amended.

In addition, the taxpayer, shall also be imposed civil penalties equivalent to 25% of the tax due to be paid, for filing a return in a manner not in compliance with existing regulations, thus, tantamount to wrong venue filing pursuant to Section 248 (A)(2) of the NIRC of 1997, as amended.

Moreover, Revenue District Offices (RDOs) are directed to include these non-compliant taxpayers in their priority audit program.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202015/RR%205-2015/RR%205-2015.pdf of the full text RR No. 5-2015.