REVENUE REGULATIONS NO. 13-2010 issued on December 10, 2010 prescribes the policies and guidelines in the acceptance of late and out-of-district tax returns by the following: • Authorized Agent Banks (AABs); • Revenue Collection Officers (RCOs); • Revenue District Offices (RDOs); • Large Taxpayers District Offices (LTDOs); or, • Large Taxpayers Divisions (LT Divisions). As a general rule, all RCOs, AABs, RDOs, LTDOs and LT Divisions, and other internal revenue officers concerned, shall not accept out-of-district returns except on the following cases: a. In cases where an AAB, in the regular course of its operations, inadvertently or erroneously accepted an out-of-district return and the corresponding tax payment, the RDO/LTDO/LT Division receiving such return and payment shall, in no case, process or encode data from the out-of-district return. b. The rules on the non-acceptance of out-of-district returns notwithstanding, the policies for the filing of tax returns, and payment of the taxes due, for One-Time-Transactions involving Estate, Donor’s, Capital Gains and Documentary Stamps Taxes, as provided under the pertinent revenue issuances, shall continue to be observed. Out-of-district returns filed by taxpayers and/or received by RDOs/LTDOs/LT Divisions/RCOs/AABs under circumstances other than those described above shall constitute prima facie evidence that such returns are fraudulent or spurious. Receipt of such out-of-district returns shall subject the concerned Revenue District Officer/LTDO Head/LT Division Chief/RCO and other concerned revenue employees (if any) to disciplinary sanctions provided in the Regulations. In general, all RCOs, AABs, RDOs, LTDOs, LT Divisions and other internal revenue officers concerned shall not accept any tax return filed, or taxes paid, beyond the deadline prescribed under the National Internal Revenue Code and existing revenue issuances, without the imposition of the applicable penalties. Prior to the filing of a late return, the following guidelines must be observed: a. The taxpayer must first submit a Late Return – whether “No Payment” or “With Payment” – to the proper RDO/LTDO/LT Division, for stamping of the words “LATE FILING”, and for recording. b. The RDO/LTDO Head/LT Division Chief shall include to the late return a computation of the corresponding penalties. c. No AAB or RCO shall accept a late return that has not been stamped with the qualifier “LATE FILING” and is not supported by a computation of the corresponding penalties prepared by the concerned RDO/LTDO/LT Division. A late return that was filed by a taxpayer, and received by an AAB/RCO/RDO/LTDO/LT Division, without prior observation of the guidelines prescribed in the Regulations shall constitute prima facie evidence that the late return is fraudulent or spurious. Receipt of such late returns shall subject the concerned Revenue District Officer/LTDO Head/LT Division Chief/RCO and other concerned revenue employees (if any) to disciplinary sanctions provided in the Regulations. The receiving, retrieving, processing, encoding and storage of late returns and out-of-district returns shall be carried out in observance of the guidelines and procedures established under Revenue Memorandum Order No. 32-2000. The RDOs/LTDOs/LT Divisions shall be responsible for the proper monitoring, processing and storage of out-of-district returns and late returns filed within their jurisdictions. The reports specified in the Order shall be prepared and submitted to the Commissioner of Internal Revenue every thirtieth (30th) day of the month. Violations of the provisions of the Regulations will subject the erring revenue officials and employees to administrative disciplinary action under the Revised Code of Conduct for BIR Officials and Employees as promulgated under RMO No. 53-2010. In addition to the penalties prescribed in the Code of Conduct, in cases where there are out-of-district returns and/or late returns that were filed, but were not included in the reports submitted under the Regulations, that involve taxpayers with filed and/or pending cases/investigations, the erring Revenue District Officer/LTDO Head/LT Division Chief and all concerned revenue officers and employees shall be subject to the appropriate criminal charges by being impleaded as principals by indispensable cooperation. All RDOS/LTDOs/LT Divisions shall prepare an inventory under oath of all out-of-district returns in their custody/possession, or under the safekeeping of their internal revenue officers or staff, within ten (10) working days following the effectivity of the Regulations.