Tax Alerts

Updated guidelines on late filing and out-of-district filing of tax returns

(Revenue Regulations No. 6-2023, June 13, 2023)

This Tax Alert is issued to inform all concerned on the amendment of certain provisions prescribed by Revenue Regulations (RR) No. 13-2010, regarding late filing and out-of-district filing of tax returns.

The following policies and guidelines shall be observed with respect to filing out-of-district tax returns and late filing of tax returns:

  • In case of out-of-districting filing of returns, the proper Revenue District Office (RDO)/ Large Taxpayers District Office (LTDO)/ Large Taxpayer (LT) Division shall impose a penalty of twenty five percent (25%) of the tax due for wrong venue filing of the return, unless otherwise authorized by the Commissioner of Internal Revenue;
  • Out-of-district returns shall be accepted in case there is a revenue issuance or bank bulletin announcing that taxpayers can file and pay returns through any Authorized Agent Banks (AABs) or Revenue Collection Officers (RCOs) notwithstanding the RDO/LTDO/LT Division where the taxpayer is registered;
  • In general, all RCOs, AABs, RDOs LTDOs, LT Divisions, and other internal revenue officers concerned shall not accept any tax return filed or taxes paid beyond the deadline, without the imposition of the applicable penalties. However, AABs or RCOs may accept late returns if it has been stamped with the qualifier “LATE FILING” or “LATE FILING, INCREMENTS NOT PAID”. Upon retrieval of such returns by the respective RDOs, LTDOs and LT Divisions from AABs, the applicable penalties for late filing and payment of returns, pursuant to Sections 248 and 249 of the Tax Code, as amended, shall be imposed.
  • Reports on out-of-district and late returns prescribed by RR No. 13-2010 shall be prepared by all RDOs/LTDOs/LT Divisions and submitted every thirtieth (30th) day of the month to the office of the concerned Regional Director, Assistant Commissioner or Large Taxpayer Service for information and appropriate action.

The updated guidelines shall take effect after fifteen (15) days following its publication in Manila Bulletin on June 16, 2023.