With the help of PICPA, ACPAPP, SENATORS, CONGRESSMEN and Other Personalities to the taxpayers and practitioners with regards to the issues for the implementation of Revenue Regulation (RR) No. 6-2014 as amended by RR No. 5-2015, the Commissioner of Internal Revenue has issued Revenue Memorandum Circular (RMC) No. 18-2015 for the Deferment of Implementation on eFiling of "No Payment" Income Tax Returns (ITRs) and Other Concerns.
"No Payment" Returns may be filed manually on or before April 15, 2015 with the Revenue District Office where they are registered, thru the use of the official printed forms or the offline eBIRForms Package listed below:
1. BIR Form No. 1700 - Annual Income Tax Return for Individuals Earning Purely compensation Income (Including Non-business/Non-Profession Income)
2. BIR Form No. 1701 - Annual Income Tax Return for Self-Employed Individuals, estates and Trusts
3. BIR Form No. 1701Q - Quarterly Income Tax Return for Self-employed Individuals, Estates, and Trust (Including Those with both Business and Compensation Income)
4. BIR Form No. 1702-RT - Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayers Subject Only to REGULAR Income Tax Rate Description
5. BIR Form No. 1702-MX - Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to SPECIAL/PREFERENTIAL RATE
6. BIR Form No. 1702-EX - Annual Income Tax Return for Use ONLY by Corporation, Partnership and Other Non-Individual Taxpayer EXEMPT under the Tax Code, as Amended, (Sec. 30 and those exempted in Sec. 27(C) and Other Special Laws, with NO Other Taxable Income
7. BIR Form No. 1702Q - Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers
"No Payment" Returns filed manually shall be re-filed electronically on or before June 15, 2015.
Penalties imposed under RR No 5-2015 on filing using a mode/venue different from that prescribed shall be waived provided the subject ITRs have been re-submitted electronically in the BIR's systems on or before June 15, 2015.
Penalties imposed under RR No 5-2015 on filing using a mode/venue different from that prescribed shall be waived provided the subject ITRs have been re-submitted electronically in the BIR's systems on or before June 15, 2015.
of the full text of RMC No. 18-2015.
