DIGEST OF REVENUE ISSUANCES

For the Month of April 2015

1. REVENUE MEMORANDUM CIRCULAR NO. 14-2015 issued on April 6, 2015 prescribes
the guidelines in the filing, receiving and processing of Income Tax Returns (ITRs) (BIR
Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX) for Taxable Year 2014 using the
Electronic Platform of BIR, as well as defines the policies for the filing of ITRs which are
due on or before April 15, 2015.
All taxpayers mandated to use Electronic Filing and Payment System (eFPS) and
Electronic Bureau of Internal Revenue Forms (eBIRForms) are advised to use the latest
version of Offline eBIRForms Package which can be accessed from the BIR website
(www.bir.gov.ph) through the eServiceseBIRForms link. Taxpayers using the said
package can directly encode data and validate the entries as it can do automatic
computation, edit, save, delete, view, print and submit their tax returns following the steps
specified in the Circular. The date when the returns are filed shall be the date when the
original eFiling was duly submitted.
Taxpayers mandated to use eBIRForms and file electronically who had already filed
manually are mandated to re-file electronically on or before April 15, 2015. Those who re-
file electronically on or before April 15, 2015 shall not be subject to the P1,000.00
compromise penalty and 25% surcharge for wrong venue.
The accompanying schedules and manual attachments (i.e. Financial Statements,
Statement of Management Responsibility, DVD-R with sworn declaration per Revenue
Regulations No. 2-2015 [BIR Form Nos. 2307/2316], etc.) shall still be manually filed within
fifteen (15) days after the electronic filing of the return to the concerned Large Taxpayers
Office/Revenue District Office where they are registered. Taxpayers shall also submit the
duly accomplished signed hard copy of the ITR with printed email notification received from
eBIRForms facility, together with the said schedules and attachments. The Summary
Alphalist of Withholding Tax using the Data Entry Module of the BIR shall be emailed to
[email protected].
Juridical entities/corporations and individuals enrolling online their authorized
representatives need to submit to BIR a certification authorizing a maximum of three (3)
personnel to file returns under Section 52A of the National Internal Revenue Code
(President or Authorized Representative and/or Treasurer/Asst. Treasurer of the
Corporation). Individuals enrolling online for themselves shall be automatically approved
without submitting any documents to BIR.
The Circular does not cover taxpayers who are not mandated to use
eFPS/eBIRForms and who have not opted to file electronically.

2. REVENUE MEMORANDUM CIRCULAR NO. 15-2015 issued on April 8, 2015 defers the
implementation of eFiling of identified Withholding Tax Forms, namely: BIR Form Nos.
1600, 1601-C, 1601-E, 1601-F, 1602, 1603 and 1606.
The said Forms may be filed manually, on or before their due date, thru the use of
the regular printed forms or the Offline eBIRForms, and tax payments made to the
concerned Authorized Agent Banks. However, for “No Payment” returns, the same may be
filed in the concerned Revenue District Offices, provided that receipt of the returns shall be
acknowledged thru the Mobile Revenue Collection Officers System (MRCOS). Provided,

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 further, that in both instances, the returns filed manually shall be re-filed electronically after
April 15, 2015 but not beyond April 30, 2015.
Penalties imposed under Revenue Regulations No. 5-2015 on filing using a
mode/venue different from that prescribed shall be waived, provided that the subject returns
have been re-submitted electronically in the BIR’s systems on or before April 30, 2015.

3. REVENUE MEMORANDUM CIRCULAR NO. 16-2015 issued on April 8, 2015 prescribes

the alternative modes of obtaining Offline eBIRForms Package.
Taxpayers have the following options to download the said Package from any of the
following:
 www.knowyourtaxes.ph
 http://www.dof.gov.ph/?page_id=11827
 Dropbox using this link: http://bit.ly/IImuMLj (procedures specified in the Circular)
 Direct link using: http://ftp.pregi.net/bir/ebirforms_package_v4.7.07_ITRv2013.zip
Taxpayers can also copy the Offline eBIRForms Package in their USB flash drive
from the RDO e-Lounge.
Taxpayers using the Offline eBIRForms Version 4.7.07 can easily submit the 2014
Income Tax Return (ITR) via e-mail, and subsequently enrol after eFiling. Thus, e-mail
submission of 2014 ITR is allowed, whether enrolled or not to the eBIRForms System.

4. REVENUE MEMORANDUM CIRCULAR NO. 17-2015 issued on April 10, 2015 updates
the alternative modes of obtaining Offline eBIRForms Package from any of the following:
 www.knowyourtaxes.ph
 http://www.dof.gov.ph
 Dropbox using the NEW link: http://goo.gl/UCr8XS
 Direct link using: http://ftp.pregi.net/bir/ebirforms_package_v4.7.08_ITRv2013.zip
The procedures to download and install the latest eBIRForms Offline Package are
specified in the Circular.
Those previously encoded Annual ITRs using Offline eBIRForms Package version
4.7.07 can still be viewed and be used in Offline eBIRForms Package version 4.7.08. If
“Final Copy” was not yet executed in Offline eBIRForms Package version 4.7.07, it can be
submitted using Offline eBIRForms Package version 4.7.08. If “Final Copy” was already
executed or there is no e-mail notification received after two (2) hours from eFiling or a
message appeared that the Income Tax Return is not successfully eFiled, then the process
in Annex D of RMC No. 14-2015 shall be followed.

5. REVENUE MEMORANDUM CIRCULAR NO. 18-2015 issued on April 10, 2015 defers the
implementation of eFiling of “No Payment” Income Tax Returns (ITRs).
“No Payment” ITRs may be filed manually by taxpayers 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 of the following forms: BIR Form Nos. 1700, 1701,
1701Q, 1702-RT, 1702-MX, 1702-EX and 1702Q.
Said “No Payment” ITRs filed manually shall be re-filed electronically on or before
June 15, 2015. The penalties imposed under Revenue Regulations (RR) No. 5-2015 on
filing using a mode/venue different from the prescribed shall be waived, provided that the

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 subject ITRs have been re-submitted electronically in the BIR’s systems on or before June
15, 2015.
For taxpayers who are newly-enrolled to the Electronic Filing and Payment System,
whose registration with Authorized Agent Banks (AABs) has not been completed (as it
takes more than a month with the banks to activate the registration in ePayment), shall
electronically file their returns and shall manually pay thru the AABs/Revenue Collection
Officers not later than April 15, 2015 following existing procedures. The said taxpayers
should complete their ePayment registration and must comply with eFile and ePay on all
succeeding returns not later than June 15, 2015.
In the event that the ePayment registration has not been completed on or before
June 15, 2015, all returns filed electronically and paid over the counter from April 15, 2015
shall be subjected to penalties pursuant to RR No. 5-2015.

6. REVENUE MEMORANDUM CIRCULAR NO. 19-2015 issued on April 13, 2015 provides
questions and answers to clarify issues and concerns relative to the implementation of the
electronic platform in filing tax returns under the Electronic Filing and Payment System or
eBIRForms for filing of Income Tax Returns for Calendar Year 2014 due on or before April
15, 2015.

7. REVENUE MEMORANDUM CIRCULAR NO. 20-2015 issued on April 15, 2015 provides
alternative modes in the filing of BIR Form Nos. 1701Q and 1702Q with payment, which
are due on or before April 15, 2015, using the electronic platforms of BIR.
Taxpayers filing BIR Form Nos. 1701Q and 1702Q with payment using the
eBIRForms facility shall electronically submit said tax returns to the BIR via e-mail (to the
e-mail address specified in this Circular) following the procedures in Annex D of Revenue
Memorandum Circular (RMC) No. 14-2015. Once e-mailed to the BIR, taxpayers shall print
the e-mail notification and bring it to the Authorized Agent Bank (AAB), as proof of e-filing,
together with printed copy of tax return, for the manual payment of tax due.
In the case of taxpayers mandated to use the Electronic Filing and Payment System
(eFPS) who were unsuccessful in the e-filing of their BIR Form Nos. 1701Q and 1702Q
with payment, this Circular also allowed them to manually file the said tax returns and
manually pay the corresponding taxes until April 15, 2015, provided that they were able to
show proof (print screen of the message given by the system) of their unsuccessful eFPS
transaction to the AAB. Said eFPS taxpayers, however, are also required to re-file
electronically their manually filed 1701Q/1702Q tax returns on or before June 15, 2015.
To protect eFPS taxpayers from being imposed penalties under Revenue
Regulations No. 5-2015, they should also report their unsuccessful eFPS transaction to the
BIR Help Desk or BIR Contact Center and get the Trouble Ticket Log or Reference Number
of their call.

8. REVENUE MEMORANDUM CIRCULAR NO. 21-2015 issued on April 20, 2015 provides
alternative modes in the filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using
the electronic platforms of BIR.
Taxpayers filing the said forms (with payment or without payment) using the Offline
eBIRForms shall electronically submit said tax returns to the BIR via e-mail (to the e-mail
address specified in this Circular) following the procedures in Annex D of Revenue

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 Memorandum Circular (RMC) No. 14-2015. Once e-mailed to the BIR, taxpayers shall print
the e-mail notification and bring it to the Authorized Agent Bank (AAB), as proof of e-filing,
together with printed copy of tax return, for the manual payment of tax due.
Taxpayers mandated to use the eFPS who were unsuccessful in the e-filing of their
BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q (with payment and without payment)
are also allowed to manually file the said tax returns and manually pay the corresponding
taxes on or before the due dates following existing procedures. Said eFPS taxpayers,
however, are also required to re-file electronically their manually filed Value-Added
Tax/Percentage Tax Returns not later than thirty (30) days from the deadline.
To protect eFPS taxpayers from being imposed penalties under Revenue
Regulations No. 5-2015, they should also report their unsuccessful eFPS transaction to the
BIR Help Desk or BIR Contact Center and get the Trouble Ticket Log or Reference Number
of their call.

9. REVENUE MEMORANDUM CIRCULAR NO. 22-2015 issued on April 28, 2015 provides
alternative modes in the filing of BIR Form Nos. 1601-C and 1601-E using the electronic
platforms of the BIR.
The Circular does not cover taxpayers who are not mandated to use Electronic Filing
and Payment System (eFPS)/Electronic BIR Forms (eBIRForms) and who have not opted
to file electronically, and thus, the existing procedures on manual filing shall apply insofar
as they are concerned.
Taxpayers filing with payment or no payment using the Offline eBIRForms of the
said forms shall follow the procedures in Annex D of RMC No. 14-2015 and efiled by
attaching xml file to e-mail.
Taxpayers mandated to use eFPS (e.g. TAMP) after several attempts of
unsuccessful efiling, must print evidence/proof thereof (print screen with the message as
given by the system). Thereafter, they should manually file and manually pay, following the
existing procedures on or before the due dates of the respective returns and attach the
proof of unsuccessful eFPS attempts, then, re-file electronically not later than 30 days from
the deadline.
To protect them for penalties to be imposed in the future, they should report/call BIR
Help Desk or BIR Contact Center (981-8888) and get the Trouble Ticket Log or Reference
Number of their call.