BIR imposes penalties for non-filed e-return

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BIR Revenue Regulations No. 5-2015: BIR imposes penalties for non-filed e-return

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Title Supreme Court: BIR imposes penalties for non-filed e-return

Law: Bir Revenue Regulations No. 5-2015

Decision Date: Mar 17, 2015

Mandatory electronic filing of tax returns through eBIRForms is enforced, with penalties of P1,000 per return and additional civil penalties for non-compliance, as outlined in the amendments to existing revenue regulations.

electronic filing

revenue regulations

A

Amendment to Revenue Regulations No. 6-2014

Clarifies the mandatory use of the eBIRForms facility for non-eFPS filers.
Requires taxpayers to electronically submit all tax returns using the eBIRForms.
Upon successful electronic submission, taxpayers receive a system-generated notification email.
Taxpayers must print the Filing Reference Number (FRN) page as proof of filing and submit it to Authorized Agent Banks for tax payment.

Imposition of Penalties

A penalty of One Thousand Pesos (₱1,000) per return is imposed for failure to file through the mandated electronic systems.
Additional civil penalties amounting to 25% of the tax due will be imposed for filing returns in a non-compliant manner, equivalent to wrong venue filing.
Non-compliant taxpayers will be subject to priority audit by Revenue District Offices.

Repealing Clause

Any previous revenue issuances inconsistent with these regulations are repealed, modified, or amended accordingly.

Effectivity

These regulations take immediate effect upon promulgation.

END