Manual filing of “no-payment” returns

(Revenue Memorandum Circular No. 28- 2017, April 07 2017)

This Tax Alert is issued to inform all concerned on the manual filing of “no-payment” returns.

As a rule, non-eFPS taxpayers with no tax due (“no-payment” returns) should file their Income Tax Returns (ITR) through the eBIRForms package. Required attachments shall be filed with the Revenue District Office (RDO) within 15 days from the deadline of filing or date of electronic filing, whichever comes later.

As an exception, manual filing shall be allowed for “no-payment” returns of the following taxpayers:


Senior Citizens (SCs) or Persons with Disabilities (PWDs) filing their own return; 


Employees deriving purely compensation income from two or more employers during the taxable year;


Employees deriving purely compensation income from a single employer and whose income has been correctly subjected to withholding tax, but whose spouse is not entitled to substituted filing;


Employees qualified for substituted filing but opted to file for an ITR for purposes of promotion, loans, scholarship, foreign travel requirements, etc.