Amending Paragraph 6 of Revenue Memorandum Circular (RMC) No. 28-2017 Re: Guidelines in the Filing, Receiving and Processing of 2016 Income Tax Returns Including Its Attachments
Revenue Memorandum Circular No. 034-17, issued on April 26, 2017, amends the guidelines for filing and processing 2016 Income Tax Returns as outlined in RMC No. 28-2017. The amendment specifies that taxpayers must submit required attachments to their respective Local Tax District (LTD) or Revenue District Office (RDO) within 15 days of the filing deadline or electronic filing date, whichever is later. It also clarifies the procedure for electronically filed returns, including the submission of a Filing Reference Number and confirmation. The Circular emphasizes the importance of compliance and mandates that internal revenue officials promote awareness of these changes.
Quick Answers
- What is Amending Paragraph 6 of Revenue Memorandum Circular (RMC) No. 28-2017 Re: Guidelines in the Filing, Receiving and Processing of 2016 Income Tax Returns Including Its Attachments about?
- Revenue Memorandum Circular No. 034-17, issued on April 26, 2017, amends the guidelines for filing and processing 2016 Income Tax Returns as outlined in RMC No. 28-2017. The amendment specifies that taxpayers must submit required attachments to their respective Local Tax District (LTD) or Revenue District Office (RDO) within 15 days of the filing deadline or electronic filing date, whichever is later. It also clarifies the procedure for electronically filed returns, including the submission of a Filing Reference Number and confirmation. The Circular emphasizes the importance of compliance and mandates that internal revenue officials promote awareness of these changes.
- What type of law is Revenue Memorandum Circular No. 034-17?
- Amending Paragraph 6 of Revenue Memorandum Circular (RMC) No. 28-2017 Re: Guidelines in the Filing, Receiving and Processing of 2016 Income Tax Returns Including Its Attachments (Revenue Memorandum Circular No. 034-17) is a Philippine Other Rules and Procedures enacted by the Congress of the Philippines.
- When was Amending Paragraph 6 of Revenue Memorandum Circular (RMC) No. 28-2017 Re: Guidelines in the Filing, Receiving and Processing of 2016 Income Tax Returns Including Its Attachments enacted?
- Amending Paragraph 6 of Revenue Memorandum Circular (RMC) No. 28-2017 Re: Guidelines in the Filing, Receiving and Processing of 2016 Income Tax Returns Including Its Attachments (Revenue Memorandum Circular No. 034-17) was enacted on Apr 26, 2017.
- What is the citation for Amending Paragraph 6 of Revenue Memorandum Circular (RMC) No. 28-2017 Re: Guidelines in the Filing, Receiving and Processing of 2016 Income Tax Returns Including Its Attachments?
- Amending Paragraph 6 of Revenue Memorandum Circular (RMC) No. 28-2017 Re: Guidelines in the Filing, Receiving and Processing of 2016 Income Tax Returns Including Its Attachments, Revenue Memorandum Circular No. 034-17, Apr 26, 2017 (Philippines)
Law Information
- Reference Number
- Revenue Memorandum Circular No. 034-17
- Date Enacted
- Category
- Other Rules and Procedures
- Subcategory
- Bureau of Internal Revenue
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
April 26, 2017
REVENUE MEMORANDUM CIRCULAR NO. 034-17
| SUBJECT | : | Amending Paragraph 6 of Revenue Memorandum Circular (RMC) No. 28-2017 re: Guidelines in the Filing, Receiving and Processing of 2016 Income Tax Returns Including Its Attachments |
| TO | : | All Internal Revenue Officials, Employees and Others Concerned |
This Circular is being issued to clarify paragraph 6 of RMC No. 28-2017 re: guidelines in the filing, receiving and processing of 2016 Income Tax Returns including its attachments. HTcADC
Paragraph 6 of RMC No. 28-2017 is hereby amended and shall read as follows:
"Required Attachments. The required attachments (Annexes "B1 to B5") and accompanying schedules shall be submitted to the LTD/RDO or AABs located within the territorial jurisdiction of the LTD/RDO where the taxpayer is registered.
Taxpayers who electronically filed shall also submit a copy of electronically filed ITR with Filing Reference Number (FRN) thru eFPS facility or an email Tax Return Receipt Confirmation and a copy of electronically filed ITR thru eBIRForms facility, together with the required attachments within fifteen (15) days from the deadline of filing or date of electronic filing of the return whichever comes later.
Illustrations.
|
Date of Electronic Filing |
Deadline of Filing |
Deadline of Submission of Attachments |
|
February 14, 2017 |
April 17, 2017 |
May 02, 2017 |
|
April 17, 2017 |
April 17, 2017 |
May 02, 2017 |
|
April 18, 2017 (Late Filing) |
April 17, 2017 |
May 03, 2017 |
|
April 28, 2017 (Late Filing) |
April 17, 2017 |
May 15, 2017(May 13 is the 15th day which falls on Saturday) |
The Summary Alphalist of Withholding Tax (SAWT) using the Data Entry Module of the BIR shall be emailed to [email protected], if applicable."
All other circulars and revenue issuances inconsistent herewith are hereby amended, modified or revoked accordingly. All internal revenue officers and employees are hereby enjoined to give this Circular as wide a publicity as possible.
(SGD.) CAESAR R. DULAYCommissioner of Internal Revenue
Cite This Law
Amending Paragraph 6 of Revenue Memorandum Circular (RMC) No. 28-2017 Re: Guidelines in the Filing, Receiving and Processing of 2016 Income Tax Returns Including Its Attachments, Revenue Memorandum Circular No. 034-17, Apr 26, 2017 (Philippines)
Amending Paragraph 6 of Revenue Memorandum Circular (RMC) No. 28-2017 Re: Guidelines in the Filing, Receiving and Processing of 2016 Income Tax Returns Including Its Attachments, Revenue Memorandum Circular No. 034-17 (Phil. 2017)
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