REVENUE MEMORANDUM CIRCULAR NO. 12-2015 issued on March 30, 2015 clarifies the filing of “No Payment Returns” in relation to Revenue Regulations (RR) Nos. 6-2014 and 5- 2015, which mandates the use of the Electronic Bureau of Internal Revenue Forms (eBIRForms).
     The following taxpayers may file manually “No Payment Returns” to the Revenue District Office where  they are registered using officially printed forms/photocopied or electronic/computer-generated returns:

1. 1. 1. 1. Senior Citizens or Persons with Disabilities filing their own return;
         2. Employees deriving purely compensation income and the Income Tax of which has been withheld correctly showing tax due is equal to the tax withheld, whether single or multiple employers (with two or more employers concurrently and successively at anytime during the taxable year);
         3. Employees qualified for substituted filing under RR No. 2-98 Section 2.83.4, as amended, but opted to file an Income Tax Return and are filing for purposes of promotion (PNP/AFP), loans, scholarship, foreign travel requirements, etc.

     It is further clarified that all business taxpayers with “No Payment Returns,” mandated to use eBIRForms/Electronic Filing and Payment System (eFPS) must electronically file return.