REVENUE MEMORANDUM CIRCULAR NO. 49-2012 issued on August 28, 2012, states that all taxpayers and Authorized Agent Banks under the jurisdiction of Revenue District Office No. 3 – San Fernando, La Union that were hit by tropical depression Helen shall not be penalized if they file e-file/file and/or e-pay/pay/remit BIR Forms 1701Q, 1702 & 1702AIF, 1704, 1707A; and 1601C & 1602, 1601E & 1601F on August 16 and 17, 2012. However, applicable penalties shall be imposed for filing and payment made after August 17, 2012.