REVENUE MEMORANDUM CIRCULAR NO. 20-2015 issued on April 15, 2015 provides alternative modes in the filing of BIR Form Nos. 1701Q and 1702Q with payment, which are due on or before April 15, 2015, using the electronic platforms of BIR.
     Taxpayers filing BIR Form Nos. 1701Q and 1702Q with payment using the eBIRForms facility shall electronically submit said tax returns to the BIR via e-mail (to the e-mail address specified in this Circular) following the procedures in Annex D of Revenue Memorandum Circular (RMC) No. 14-2015. Once e-mailed to the BIR, taxpayers shall print the e-mail notification and bring it to the Authorized Agent Bank (AAB), as proof of e-filing, together with printed copy of tax return, for the manual payment of tax due.
     In the case of taxpayers mandated to use the Electronic Filing and Payment System (eFPS) who were unsuccessful in the e-filing of their BIR Form Nos. 1701Q and 1702Q with payment, this Circular also allowed them to manually file the said tax returns and manually pay the corresponding taxes until April 15, 2015, provided that they were able to show proof (print screen of the message given by the system) of their unsuccessful eFPS transaction to the AAB. Said eFPS taxpayers, however, are also required to re-file electronically their manually filed 1701Q/1702Q tax returns on or before June 15, 2015.
     To protect eFPS taxpayers from being imposed penalties under Revenue Regulations No. 5-2015, they should also report their unsuccessful eFPS transaction to the BIR Help Desk or BIR Contact Center and get the Trouble Ticket Log or Reference Number of their call.