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BIR to penalize electronic taxpayers for manual tax filing

Published Jan 21, 2021 12:52 pm

The Bureau of Internal Revenue (BIR) said it will impose penalties against electronic taxpayers who file returns and pay taxes manually.

(MANILA BULLETIN)

BIR Commissioner Caesar Dulay issued the warning following reports that some taxpayers nationwide required to use the electronic Filing and Payment System (eFPS) persist in filing returns and paying taxes manually.

"Taxpayers required to file electronically, but filed and paid manually is liable to wrong venue filing pursuant to Section 248 of the Tax Code," the BIR chief said in Revenue Memorandum Circular 4-2021.

The penalty is equivalent to 25 percent of the amount due, plus interest and surcharges.

Revenue Deputy Commissioner for Information System Group Lanee David said 74 percent of taxpayers filed returns electronically and 26 percent manually last year.

She explained that inter-related companies like San Miguel Corp. and pawnshop with multiple branches file only a single unified return.

eFPS covers all the 21 Accredited Agent Banks (AABs), including Philtrust, Land Bank, Development Bank, and Bank of the Philippine Islands.

Taxpayers may also avail of mobile payment by downloading and installing the GCash or PayMaya mobile application.

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