Exemption from 10-day Filing Period of Taxpayers Who Availed of Electronic Filing and Payment Scheme
BIR Ruling No. 001-02 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 9, 2002
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January 9, 2002 BIR RULING NO. 001-02 RR 6-2001 000-00 Social Security System East Avenue, Diliman Quezon City Attention: Ms. Amelita C. Dela Torre Asst. Vice President General Accounting Department Gentlemen : This refers to your letter dated September 4, 2001, requesting that the due date for filing various tax returns and payment of taxes due thereon every twenty five (25) days after the end of each month be retained instead of ten (10) days as provided for under Revenue Regulations No. 6-2001 due to the following reasons: "1. SSS, as a government withholding agent, has voluminous transactions which will have to be encoded in the computer in order to generate remittance lists. "2. SSS remits various types of taxes (compensation, VAT, expanded, percentage and final) and it entails time to prepare several tax returns. "3. We have 10 hub branches nationwide and considerable time is needed for the branches to prepare and transmit their remittance lists thru mails and for Main Office to consolidate the data and prepare a consolidated tax return. "4. In the branches, only one employee is responsible for activities #2 and 3. He is also in charge of the preparation of reports to support various remittances to government and private agencies which all fall due 10 days after the end of the month." In reply, please be informed that except for those who availed of the electronic filing and payment (EFPS), Revenue Regulations No. 6-2001 does not provide for any other exception to the required period of ten (10) days for filing of various tax returns and payment of taxes due thereon. Accordingly, your request that the due date for the filing of various tax returns and payment of taxes due thereon every twenty five (25) days after the end of each month be retained cannot be granted for lack of legal basis. IEHaSc Very truly yours, Commissioner of Internal Revenue By: (SGD.) EDMUNDO P. GUEVARA Deputy Commissioner Legal and Inspection Group
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