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REVENUE REGULATIONS NO. 6-2023 issued on June 13, 2023 amends certain provisions of Revenue Regulations No.13-2010 regarding Late/Out-of-District Filing of Tax Returns, particularly Sections 3, 4 and 6, to read as follows:
               “SECTION 3. NON-ACCEPTANCE OF OUT-OF-DISTRICT RETURNS. The following policies and guidelines shall be observed with respect to Out-of-District Returns:
             a. xxx xxx xxx
             b. The following shall be considered as exceptions to the general rule on the
                 non-acceptance of Out-of-District Returns:
             b.1. 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 Outof-District                     Return. Rather, the RDO/LTDO/LT Division concerned shall
                segregate all such Out-of-District Returns and, within five (5) calendar days
                from receipt thereof from the AAB, transmit such returns to the proper
                RDO/LTDO/LT Division where the returns are required to be filed (and the
                tax payments made) under the NIRC and existing rules and regulations.
                The proper RDO/LTDO/LT Division shall impose a penalty equivalent to 
                twenty-five percent (25%) of the tax due for wrong venue filing of return,
                unless otherwise authorized by the Commissioner of the Internal Revenue
                pursuant to Section 248 (A)(2) of the 1997 NIRC, as amended.
             b.2. xxx xxx xxx
             b.3. In case there is a pronouncement through a revenue issuance/ bank
                 bulletin that a taxpayer can file a return and pay the corresponding tax due
                 thereon anywhere, notwithstanding the RDO/LTDO/LT Division jurisdiction.
              c. xxx xxx xxx
           SECTION 4. ACCEPTANCE OF LATE TAX RETURNS. The following policies and guidelines shall be observed with respect to Late Returns:
               a. 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 NIRC and existing pertinent
                   revenue issuances, without the imposition of the applicable penalties
                   pursuant to Sections 248 and 249 of the NIRC, and RMO No. 7-2015.
               b. Prior to the filing of a Late Return, the following guidelines must be
               b.1. xxx xxx xxx
               b.2. xxx xxx xxx 
               b.3. An AAB or RCO may accept a Late Return provided that it has been
                     stamped with the qualifier “LATE FILING” or “LATE FILING, INCREMENTS
                     NOT PAID”.
               b.4. Upon retrieval of returns from the AABs, the RDOs, LTDOs and LT
                      Divisions shall impose the applicable penalties on Late Returns that have
                      been stamped with the qualifier “LATE FILING” or “LATE FILING,
                      INCREMENTS NOT PAID” pursuant to Sections 248 and 249 of the same
                     Tax Code as amended.
                c. xxx xxx xxx
             SECTION 6. REPORTING REQUIREMENTS. The following reports shall be prepared and submitted every thirtieth (30th) day of the month to the Office of the concerned Regional Director/Assistant Commissioner, Large Taxpayer Service for information and appropriate action.
               a. xxx xxx xxx
               b. xxx xxx xxx”