Kim Henares

Bam Lauds BIR Extension for ‘No Payment’ Returns

“Salamat sa pakikinig sa ating mga Boss.”

Senator Bam Aquino lauds the Bureau of Internal Revenue (BIR) for granting a two-month reprieve to taxpayers with “No Payment” returns, a move that will benefit many small and medium enterprises and self-employed individuals.

“The extended deadline will be a big help to many of our SMEs and self-employed who are included in this category,” said Sen. Bam, chairman of the Senate Committee on Trade, Commerce and Entrepreneurship.

Sen. Bam’s pronouncement came after BIR Commissioner Kim Jacinto-Henares announced that taxpayers with No Payment returns will be allowed to file manually but will be required to re-file electronically on or before June 15, 2015.

Earlier, Sen. Bam asked the BIR cancel the imposition of penalties on taxpayers covered by the Electronic Filing and Payment System (eFPS) or Electronic BIR Forms (eBIRForms) who failed to file tax returns under the electronic systems.

In his letter, Sen. Bam called on Henares to suspend imposition of penalties under Revenue Regulation No. 5-2015 until next year to give taxpayers enough time to familiarize themselves with the agency’s online facilities.

At the same time, Sen. Bam urges the BIR to clarify those covered by the e-filing for the guidance of the agency’s regional district offices (RDOs).

“It will be helpful if the BIR could cite some clear examples so taxpayers could assert that they are not required to e-file once they go to their respective RDOs,” Sen. Bam said.

“Based on numerous complaints from the taxpayers, the issuance of the revenue regulations and the memorandum circular has caused confusion regarding the proper implementation of the revenue regulations and the memorandum circular,” said Sen. Bam. 

“Tulungan natin ang ating maliliit na negosyante at hindi tayo maging pahirap sa kanilang mga negosyo,” added Sen. Bam.

Bam: Postpone Penalties under BIR’s eFPS, eBIR Systems

Senator Bam Aquino calls on the Bureau of Internal Revenue (BIR) to defer the imposition of penalties on taxpayers covered by the Electronic Filing and Payment System (eFPS) or Electronic BIR Forms (eBIRForms) who failed to file tax returns under the electronic systems.

In his letter, Sen. Bam requested BIR Commissioner Kim Jacinto-Henares to suspend imposition of penalties under Revenue Regulation No. 5-2015 until next year to give taxpayers ample time to become acquainted with the agency’s online facilities.

The BIR issued the regulation on March 15, 2015 and it was published in a national daily two days later.

“We are concerned with the short timeframe of less than a month given to taxpayers to transition to the new systems, given that the deadline for filing of income tax returns is on 15 April 2015 already,” Sen. Bam said in his letter.

Sen. Bam made the move after receiving several complaints from private sector partners regarding RR No. 5-2015.

Under RR No. 5-2015, all taxpayers mandatorily covered to file their returns using eFPS or eBIRForms, who fail to do so, shall be imposed a penalty of P1,000 per return pursuant to Section 250 of the National Internal Revenue Code (NIRC) of 1997, as amended.

In addition, the taxpayer shall also be imposed civil penalties equivalent to 25 percent of tax due to be paid, for filing a return in a manner not in compliance with existing regulations.

Moreover, Revenue District Offices are directed to include the non-compliant taxpayers in their priority audit program.

At the same time, Sen. Bam lauded the BIR for its effort to develop and institute a paperless tax filing and payment process through the eBIR and eFPS facilities.

“We believe that this will improve the Bureau’s tax return monitoring and make it easier for taxpayers to prepare, file and pay their tax returns,” Sen. Bam said.

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