BIR: Those filing 'no payment income tax return' should submit them electronically
By Jun Ramirez
The Bureau of Internal Revenue (BIR) said individuals who would be filing "no payment income tax returns" must submit them electronically using the eBIRForms facility.
Otherwise, BIR Commissioner Caesar R. Dulay said they will be fined for wrong venue filing pursuant to Section 248 of the Tax Code.
The BIR chief said, however, that certain group of taxpayers are exempted from the requirement like senior citizens (SCs) and person with disabilities (PWDs).
SCs and PWDs may submit manual returns to the revenue district office in photocopied or computer-generated ITR forms in legal size bond paper.
Likewise, taxpayers deriving purely compensation from two or more employers are also allowed to file manually as well as those qualified for substituted filing system for loan purposes, scholarship and travel abroad.
Dulay issued the instructions as the April 18 deadline in the filing of 2021 ITRs nears.