As a general rule, no Authorized Agent Banks (AABs), Revenue Collection Officers (RCOs), Revenue District Offices (RDOs), Large Taxpayers District Offices (LTDOs), and Large Taxpayers (LT) Division shall accept out-of-district returns. Additionally, late filing of tax returns of shall not be accepted, without the imposition of applicable penalties such as a surcharge of 25% or 50% of basic tax due and an annual interest of 12% under Sections 248 and 249 of National Internal Revenue Code (NIRC) and Compromise Penalty under Revenue Memorandum Order (RMO) No. 7-2015, respectively.
However, the Bureau of Internal Revenue (BIR) issued Revenue Regulations (RR) No. 6-2023. dated April 13, 2023, on July 13, 2023, amending certain provisions of Revenue Regulations No. 13-2010 regarding late and out-of-district filing of tax returns.
Here are the revised policies and guidelines that shall be observed with respect to filing out-of-district tax returns and late filing of tax returns:
- In cases where AAB inadvertently or erroneously accepted an out-of-district return and the corresponding tax payment, the RDO/LTDO/LT Division concerned shall transmit the accepted returns, within five (5) calendar days from receipt from the AAB, to the proper RDO/LTDO/LT Division, where a penalty equivalent to twenty five percent (25%) of the tax due shall be imposed for wrong venue filing for return, unless otherwise authorized by the Commissioner of the Internal Revenue.
- Out-of-district returns shall be accepted in case there is a revenue issuance or bank bulletin announcing that a taxpayer can file their returns and pay the corresponding tax due anywhere, regardless of the RDO/LTDO/LT Division where they are registered.
- In general, all RCOs, AABs, RDOs, LTDOs, LT Divisions, and and other internal revenue officers concerned shall not accept any tax return filed or taxes paid beyond the prescribed deadline, without the imposition of the applicable penalties.
- An AAB or RCO may accept a late return provided that it has been stamped with the qualifier “LATE FILING” or “LATE FILING, INCREMENTS NOT PAID”.
- Once the RDOs, LTDOs, and LT Divisions retrieve the returns from the AABs, the applicable penalties on late returns that have been stamped with the aforementioned qualifiers, shall be imposed.
- Reports on late and out-of-district tax returns shall be prepared by all RDOs/LTDOs/LT Divisions, and shall be submitted every thirtieth (30th) day of the month to the Office of the concerned Regional Director/Assistant Commissioner, Large Taxpayer Service for information and appropriate action.
Please be guided accordingly. For concerns or clarifications, feel free to send us a message on our Facebook page or email us at mpcamaso@mpca.com.ph so we can assist you.
Reference:
BIR Revenue Regulations No. 6-2023
