The Bureau of Internal Revenue (BIR) recently issued Revenue Regulation (RR) No. 6-2023, amending the provisions in RR No. 13-2010, regarding the guidelines on late and out-of-district filing of tax returns.

Late filing of tax returns

As a general rule, all Revenue District Officers, Authorized Agent Banks (AABs), Large Taxpayers Division Officers (LTDOs) and all other internal revenue officers are prohibited from accepting late filing of tax returns, as well as payment of taxes due, without the imposition of applicable penalties. Further late tax returns, including any attachments, shall be properly tagged as “late filing” or “late filing, increments not paid” for such to be accepted by the respective BIR officers. Prior to any settlement of taxes, the respective BIR officers shall compute the corresponding penalties pursuant to the tax rules.

Out-of-district filing of tax returns

Following the tax rules, tax returns shall be filed with the AABs or the Revenue District Office (RDOs) where the taxpayer is registered. Exceptions cover the inadvertent or erroneous acceptance of out-of-district tax returns by the respective RDOs or AABs where a 25% penalty for wrong venue filing of return is imposed, and the pronouncement by the BIR of a revenue issuance or bank bulletin authorizing the taxpayers to file the tax returns and pay the taxes due anywhere in the Philippines. The latter is usually implemented during the annual income tax filing in April.

Reporting requirements

Reports shall be prepared for all late and out-of-district filed tax returns and shall be submitted every 30th day of the month to the Office of the concerned Regional Director/Assistant Commissioner, Large Taxpayer Service, for proper action.

Please be guided accordingly. 



P&A Grant Thornton

Certified Public Accountants

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd


As published in SunStar Cebu, dated 01 July 2023