Waiver of Penalties for Electronic Filing and Payment System (eFPS) Taxpayers

April 16, 2014 REVENUE MEMORANDUM CIRCULAR NO. 028-14 SUBJECT : Waiver of Penalties for Electronic Filing and Payment System (eFPS) Taxpayers TO : All Internal Revenue Officials, Employees, and Others Concerned In view of the system downtime yesterday, April 15, 2014, due to the volume of taxpayers filing/paying thru eFPS, all concerned are hereby informed that the penalties attendant to late filing of returns and payment of the income tax/es for the taxable year ended December 31, 2013 and quarter ended March 31, 2014, are hereby waived. This waiver strictly covers eFPS-registered taxpayers and tax returns filed today, April 16, 2014. Likewise, all those eFPS-enrolled taxpayers who have already manually filed and paid their income tax due for above taxable periods will not be imposed of penalties, and are hereby advised to refile using eFPS until April 25, 2014. All internal revenue officials and employees concerned are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue By: (SGD.) NELSON M. ASPE Deputy Commissioner for Operations Officer-in-Charge