Clarification on filing of no-payment returns (Revenue Memorandum Circular No. 12-2015)
The following taxpayers with “no-payment” income tax returns (ITRs) are NOT obligated to file using the online eBIRForms, as prescribed in Revenue Regulations (RR) No. 6-2014 and 5-2015. They can file their BIR Form 1700 manually with the Revenue District Office (RDO) using officially printed forms/photocopied or electronic/computer-generated returns.
1. Senior citizens or persons with disabilities
2. Employees deriving purely compensation income, whether from single or multiple employers, and whose income tax has been fully withheld
3. Employees who are qualified for substituted filing but who opted to file an ITR for whatever reason
Nevertheless, they are encouraged to use offline eBIRForms for convenience, completeness and accuracy. They are likewise encouraged to file electronically to avoid the crowd and long lines.
On the other hand, business taxpayers with no-payment returns mandated to use eBIRForms/eFPS must electronically file returns.
Please access the link below for a copy of the RMC.