Remittance of Withholding Taxes thru Tax Remittance Advice by National Government Agencies

November 10, 2016 REVENUE MEMORANDUM CIRCULAR NO. 107-16 SUBJECT : Remittance of Withholding Taxes thru Tax Remittance Advice by National Government Agencies TO : All Internal Revenue Officers and Others Concerned Due to the unavailability of this Bureau's Electronic Filing and Payment System (eFPS) and considering that most of the National Government Agencies (NGAs)-withholding agents and concerned Revenue District Offices (RDOs) have already surrendered their respective inventory of manually pre-printed Tax Remittance Advices (TRAs), it is hereby advised that all concerned eFPS-enrolled NGAs are authorized to file their respective withholding tax returns covering the taxable month of October 2016 and pay the taxes due thereon thru the Electronic Tax Remittance Advice (eTRA) System within twenty four (24) hours from the date of issuance by the Bureau's Information and Systems Group of an Advisory to the eFPS availability, without the imposition of the penalty for late filing of the pertinent withholding tax returns and payment of taxes due thereon. It shall be understood that all non-eFPS NGAs-withholding agents shall manually file their respective withholding tax returns together with the duly accomplished manually pre-printed TRA forms with the concerned RDOs where they are registered on or before November 10, 2016. All internal revenue officials and others concerned are hereby advised to give this Circular a wide publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue