Effectivity of RR 2-2015
RR 2-2015 requires that, for large taxpayers, CWT certificates to be attached to the SAWT/ITRs should be in scanned/PDF copies and stored in DVD-R. (See Tax Bulletin dated March 10 )
The RR was published on March 6, hence effective on March 21, 2015 (15 days after).
This means that the requirement shall already cover the ff:
* Quarterly ITR due on April 1 for taxable quarter ending Jan 31; and
* Annual ITR due on April 15
This mode of submission is optional for non-large taxpayers.
The RR also requires that the SAWT shall be submitted through the applicable modes prescribed in RR 1-2014 using the data entry and validation module of the BIR.