Revenue Memorandum Circular (RMC) No. 24-2015 was issued by the BIR for the clarification on the Pertinent Provisions of Revenue Regulations (RR) No. 2-2015 More Particularly On the submission of Scanned Copies of BIR Form Nos. 2307 and 2316.
One of the questions of the circular was, are only taxpayers duly registered with the Large Taxpayers Service (LTS) required to comply with the requirements of RR No. 2-2015?
Answer: No. Sec. 3 of RR No. 2-2015 clearly states that any non-LTS taxpayer duly registered under the RDO may, at its/his/her option, comply with the said requirements. However, the non-LTS registered taxpayer shall no be allowed thereafter to submit, in hard copies, BIR Form Nos. 2307 and 2316 once the said taxpayer opted to adopt the requirements persecribebe under RR No. 2-2015.
Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2024-2015.pdf of the full text in PDF format of RMC No. 24-2015.
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