REVENUE MEMORANDUM CIRCULAR NO. 18-2015 issued on April 10, 2015 defers the implementation of eFiling of “No Payment” Income Tax Returns (ITRs).
     “No Payment” ITRs may be filed manually by taxpayers on or before April 15, 2015 with the Revenue District Office where they are registered thru the use of the official printed forms or the Offline eBIRForms Package of the following forms: BIR Form Nos. 1700, 1701, 1701Q, 1702-RT, 1702-MX, 1702-EX and 1702Q.
     Said “No Payment” ITRs filed manually shall be re-filed electronically on or before June 15, 2015. The penalties imposed under Revenue Regulations (RR) No. 5-2015 on filing using a mode/venue different from the prescribed shall be waived, provided that the subject ITRs have been re-submitted electronically in the BIR’s systems on or before June 15, 2015.
     For taxpayers who are newly-enrolled to the Electronic Filing and Payment System, whose registration with Authorized Agent Banks (AABs) has not been completed (as it takes more than a month with the banks to activate the registration in ePayment), shall electronically file their returns and shall manually pay thru the AABs/Revenue Collection Officers not later than April 15, 2015 following existing procedures. The said taxpayers should complete their ePayment registration and must comply with eFile and ePay on all succeeding returns not later than June 15, 2015.
     In the event that the ePayment registration has not been completed on or before June 15, 2015, all returns filed electronically and paid over the counter from April 15, 2015 shall be subjected to penalties pursuant to RR No. 5-2015.