Waver of late filing penalty for eFPS taxpayers
The BIR has waived the penalties on late filing for eFPS taxpayers who were unable to file and pay thru eFPS their annual income tax return for taxable year ended December 31, 2013 and quarterly income tax return ended March 31, 2014 due to system downtime yesterday.
The waiver shall apply to the said income tax returns of eFPS taxpayers filed until today, April 16, 2014.
All eFPS taxpayers who manually filed and paid their income tax due should refile their income tax returns using eFPS until April 25, 2014.
Please see attached copy of RMC 28- 2014.