rmc no 15-2015 deferment of implementation on identified withholding tax forms

REPUBLIC OF THE PHILIPPINTS DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City RE CET To Aptil l,2015 RBVENUE MEMORANDUM CIRCULAR NO, 15.7OIS Subject: Deferment of Implementation on eFiling of Identified withholding Tax Forms AII Internal Revenue Officers and Others Concerned The focus of the Bureau of Intemal Revenue is to prioritize the electonic filing of the annual Income Tax Return due on April 15,20i5. In view thereof, the electronic fiiing of the forms listed below shall be temporarily deferred in so far as those due on or before April 15, 2015. Forrn No. Latest Revision Date Form Name 1600 September 2005 (ENCS) Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld 150r.-c July 2008 (ENCS) Monthly Remittance Return of lncome Taxes Withheld on Compensation 1601-E August 2008 (ENCS) Monthly Remittance Return of Creditable lncome Taxes Withheld (Expanded) 1601-F September 2005 (ENCS) Monthly Remittance Return of Final lncome Taxes Withheld 1602 August 2001 (ENCS) Monthly Remittance Return of Final income Taxes Withheld on lnterest Paid on Deposits and Yield on Deposits Substitutes/Trusts/Etc. 1503 November 2004 (ENCS) Quarterly Remittance Return of Final lncome Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File 1606 July 1999 (ENCS) Withholding Tax Remittance Return for Onerous Transfer of Real Property Other than Capital Asset (lncluding Taxable and Exempt) The above returns may be filed manually, on or betbre its due date as previously specified. thtu the use of the regular printed forms or the of'fline eBIRFon:rs, and tax payrxents made to the concerned Authorized Agent Banks (AABs). However, for no payntent letums the same lnay be filed in the concemed Revenue District Offices (RDOs) provided that receipt of the retums shall be acknowledged thru the Mobile Revenue Collection Officers System (MRCOS), Provided, furthor, that in both instances the returns filed rnanually shall be re-filed elcctronically after April 15, 2015 but not beyond April 30, 2015. i L +'-/ V

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Deferment of Implementation on Identified Withholding Tax Forms

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REPUBLIC OF THE PHILIPPINTSDEPARTMENT OF FINANCE

BUREAU OF INTERNAL REVENUEQuezon City RE CET

To

Aptil l,2015

RBVENUE MEMORANDUM CIRCULAR NO, 15.7OISSubject: Deferment of Implementation on eFiling of Identified withholding Tax

Forms

AII Internal Revenue Officers and Others Concerned

The focus of the Bureau of Intemal Revenue is to prioritize the electonic filing of theannual Income Tax Return due on April 15,20i5. In view thereof, the electronic fiiing of theforms listed below shall be temporarily deferred in so far as those due on or before April 15,2015.

Forrn No. Latest Revision Date Form Name1600 September 2005 (ENCS) Monthly Remittance Return of Value-Added

Tax and Other Percentage Taxes Withheld150r.-c July 2008 (ENCS) Monthly Remittance Return of lncome Taxes

Withheld on Compensation1601-E August 2008 (ENCS) Monthly Remittance Return of Creditable

lncome Taxes Withheld (Expanded)1601-F September 2005 (ENCS) Monthly Remittance Return of Final lncome

Taxes Withheld1602 August 2001 (ENCS) Monthly Remittance Return of Final income

Taxes Withheld on lnterest Paid on Depositsand Yield on Deposits Substitutes/Trusts/Etc.

1503 November 2004 (ENCS) Quarterly Remittance Return of Final lncomeTaxes Withheld on Fringe Benefits Paid toEmployees Other than Rank and File

1606 July 1999 (ENCS) Withholding Tax Remittance Return forOnerous Transfer of Real Property Other thanCapital Asset (lncluding Taxable and Exempt)

The above returns may be filed manually, on or betbre its due date as previouslyspecified. thtu the use of the regular printed forms or the of'fline eBIRFon:rs, and tax payrxentsmade to the concerned Authorized Agent Banks (AABs). However, for no payntent letums thesame lnay be filed in the concemed Revenue District Offices (RDOs) provided that receipt of theretums shall be acknowledged thru the Mobile Revenue Collection Officers System (MRCOS),Provided, furthor, that in both instances the returns filed rnanually shall be re-filed elcctronicallyafter April 15, 2015 but not beyond April 30, 2015.

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..Penalties imposed under RR 5-2015 on filing using a mode/venue different from thatprescribed shall be waived provided the subject reruils ha',,f been re-subrnitted electronically inthe BIR's systems on or before the said Aprii30, 2OlS.This shall take effect immediately.

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A O-HENARESof lnternal Revenue