2015-11-27

NPM No. 144-2015

Requesting Entity: Senate of the Philippines

Issues Concern: Mandatory Filing of Tax Returns and Payment of Taxes through the Electronic Filing and Payment System (EFPS) of the Bureau of Internal Revenue (BIR)

 

Details

Whether the submission of email confirmation/s from the BIR, showing payment and filing of tax returns through the EFPS may be considered as compliance with the requirement under Section 34.2 of the revised Implementing Rules and Regulations (IRR) of Republic Act (RA) No. 9184


[W]hat the rules require is the submission of the latest income and business tax returns filed and paid through the EFPS and printed thru the Tax Return Inquiry facility of the BIR. Consequently, the submission of other documents in lieu of the latest income/business tax returns, such as email/s confirmation from the BIR showing payment and filing of tax returns through the EFPS, cannot be considered in compliance with Section 34.2 of the revised IRR.