Acceptance of Tax Returns and Payments of Taxpayers Who are Mandated to File Their Tax Returns Thru the Electronic Filing and Payment System (eFPS) and Electronic BIR Forms (e-BIR Forms) on Areas Affected by Typhoon Lando

October 20, 2015 REVENUE MEMORANDUM CIRCULAR NO. 067-15 SUBJECT : Acceptance of Tax Returns and Payments of Taxpayers Who are Mandated to File Their Tax Returns Thru the Electronic Filing and Payment System (eFPS) and Electronic BIR Forms (e-BIR Forms) on Areas Affected by Typhoon Lando TO : Revenue District Office (RDO) Nos. 2, 3, 4, 5, 22, 23-A, 23-B and all RDOs under Revenue Region No. 2 Cordillera Administrative Region (CAR) Due to the effects of Typhoon Lando that devastated some areas under the jurisdiction of the subject district offices where the power supply and/or telco internet connectivity have been temporarily disconnected, all concerned taxpayers duly registered under the said district offices who are mandated users of eFPS and eBIR Forms are hereby temporarily allowed to manually file their respective tax returns and manually pay the taxes due thereon. The filing of tax returns and the corresponding payment of the taxes due thereon, if there are any, may be made by the said concerned taxpayers with the Authorized Agent Banks (AABs) via their over-the-counter payment facilities. However, in cases where there are no AABs within the respective area where the taxpayers are duly registered, the said taxpayers shall file their tax returns and pay the corresponding taxes due thereon with the Revenue Collection Officers (RCOs), duly authorized by the RDO to receive tax returns and accept payments of the taxes due thereon, regardless of the amount of the taxes due. However, the concerned RCOs shall strictly observe the prescribed procedural requirements, more particularly the remittance of the collected amount of taxes to the nearest Authorized Government Depository Bank (AGDB) within the prescribed period, pursuant to the provisions of Revenue Memorandum Order No. 21-2014 and Operations Memorandum No. 2015-05-01. However, all the concerned RDOs shall inform their respective taxpayers to re-file the manually filed returns, through the eFPS or the eBIR Forms, as the case may be, immediately upon restoration of the power supply and/or telco internet connectivity in their respective areas to avoid the imposition of penalties and sanctions attendant to manual filing of their tax returns. (SGD.) LILIA C. GUILLERMO Information Systems Group Officer-in-Charge