Revenue Memorandum Circular No. 65-2016 dated June 23, 2016 clarified the rules on appropriate due date in filing and payment of tax returns when the exact due dates fall on a Saturday, Sunday, or a holiday. The circular applied to both electronic and manual filers and payers of taxes, for the purpose of imposition of penalties for late filing and/or late payment.
|Dates||Tax Return Filers|
|Electronic Filing and Payment (eFPS)||Online eBIR System||Manual Filers *|
|Deadline of Filing||The exact dates stated in the law or regulations for filing. However, if the deadline falls on a Saturday, Sunday or a holiday, the appropriate deadline shall fall on the next business day.|
|Deadline of Payment||Same rules apply with the deadline of filing.||Same rules apply with the deadline of filing. Addition to that, deadline may be on the same deadline for the filing of the returns under Online eBIR Forms System.||Same rules apply with the deadline of filing.|
|Transmission of Electronic Returns and Payment||Transmission must be completed/made on and actually received by the BIR on or before 12 midnight of the defined statutory or regulatory due date of the relevant return. Otherwise, the same shall be considered to have been filed late, and thus shall be subject to appropriate penalty for late filing.||Not Applicable|
*Manual Filers – are taxpayers not mandatorily covered or enrolled under either the EFPS or the Online eBIR Form System or are users of the Offline eBIR Form Package.
In cases of dispute, the taxpayer shall do the following:
- Present the written advice with instruction of the BIR that its electronic system for filing and payment of taxes is down or unavailable.
- Follow the instruction on the appropriate deadline for manual filing and, thereafter, an instruction on the due date of electronic filing of tax returns initially filed manually must comply also.
Failure to file the returns and/or pay the taxes on or before the deadline stated in the said written advice shall warrant the imposition of penalties for failure to file the returns and/or pay the taxes, or for late filing/late payment, whichever is applicable.