Home » BIR Information » BIR Sets Strict Rules on Filing of Late/Out-of-District Tax Returns

BIR Sets Strict Rules on Filing of Late/Out-of-District Tax Returns

Quezon City, 16 December 2010 –The Bureau of Internal Revenue last December 13, 2010 released for publication a Revenue Regulations (RR) implementing stringent rules on the filing of Late and Out-of-District Tax Returns.

RR No. 13-2010 prescribes that as a general rule set under the Tax Code and the existing rules and regulations of the BIR, no Authorized Agent Banks (AABs), Revenue Collection Officers (RCOs), Revenue District Offices (RDOs) Large Taxpayers District Offices (LTDOs) or Large Taxpayers Division (LTD) shall accept Late and Out-of-District Returns as well as payment of the taxes due.

This rule applies to all kinds of returns including One-Time- Transactions involving Estate, Donor’s, Capital Gains and Documentary Stamps Taxes.

However, the regulations specify certain cases where the bureau made exceptions to the rule and provides the necessary policies and guidelines to be followed.

On non-acceptance of Out-of-District Returns, it is only in cases where an AAB in the course of its operations has inadvertently or erroneously accepted an Out-of-District Return with the corresponding tax payment, shall an exception to the rule be made to consider.

As such, the office that received the tax payment from the AAB shall not process or encode data from the Out-of-District Return. Rather the said office shall segregate all Out-of District Returns within five (5) days from receipt and transmit such return to the proper Office (RDO/LTDO/LTD) where the returns must be filed.

On acceptance of Late Tax Returns, the bureau requires that prior to the filing of a Late Return by the taxpayer, he must first submit a Late Return, whether “With Payment” or “No Payment” to the proper Office for stamping of the words “Late Filing” and for recording.

The proper office shall include to the Late Return a computation of the corresponding penalties.

Late Return that has not been stamped with “Late Filing” and has no computation of the penalties by the proper office must not be accepted by the AAB or RCO.

Under this regulations, receiving, retrieving, processing, encoding and storage of Late Returns and Out-of-District Returns shall be carried out in observance of the guidelines under Revenue Memorandum Order No. 32-2000.

The concerned Office shall be responsible for the monitoring, processing and storage of Out-of-District Returns and Late returns filed within their jurisdiction.

It is also required that the said Office shall prepare reports on Out-of-District Returns and Late Returns as well as No Out-of-District Returns and Late Returns if no return was received. These reports shall be prepared under oath in the prescribed formats and must be submitted to the BIR Commissioner every 30th day of the month.

The issuance also stipulates that anyone who violates any provisions of these Regulations shall be subject to corresponding sanctions under Section 7 of this Revenue Regulations. As such, erring revenue officials and employees charged for accepting out-of-district returns and late returns, failure to timely submit the required reports, encoding and processing of out-of-district returns and late returns in violation of these regulations shall be subject to administrative disciplinary action under the BIR Revised Code of Conduct which carries the penalty of suspension and dismissal from the revenue service.

In addition to the penalties mentioned, where cases involving filing of late and out-of-district returns that were not included in the reports submitted and which involved taxpayers with filed and pending cases, the official or employee concerned shall be subject to appropriate criminal charges.


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