REVENUE MEMORANDUM CIRCULAR NO. 30-2013 issued on April 8, 2013 strictly implements the provisions of Revenue Regulations (RR) No. 9-2001, as amended, regarding the electronic filing of tax returns and electronic payment of taxes due thereon by taxpayers who have been mandated to use the BIR’s Electronic Filing and Payment System (eFPS) facility.

     It has been observed that there are still some eFPS taxpayers who are still filing their tax returns and/or paying their taxes manually. Any manual filing of tax returns and/or payment of taxes, other than those authorized by the BIR, such as during system unavailability upon written notification by the Deputy Commissioner of the Information Systems Group, shall be considered as a violation of Section 275 of the National Internal Revenue Code (NIRC) of 1997, as amended.

     In view thereof, all Revenue District Officers are directed to immediately review and determine the compliance of eFPS taxpayers within their area of jurisdiction as regards the e-filing and e-payment through the eFPS facility. Thus, eFPS taxpayers who filed their tax returns or paid their taxes manually shall be issued the corresponding collection notices for the imposition of the compromise penalty of P1,000.00 for each failure to e-file tax return or e-pay tax pursuant to Revenue Memorandum Order No. 19- 2007. However, only the first and second offenses may be compromised. For the third and subsequent offenses, no compromise shall be entertained/allowed by the BIR, as provided under Section 16 of RR No. 9-2001, as amended by RR No. 2-2002. Consequently, the same shall be strictly subjected to the provisions of Section 275 of the NIRC, as amended.