BIR RMC 28-2017 Annex A
BIR RMC 28-2017 Annex A
BIR RMC 28-2017 Annex A
RR 5-2015 imposes the following penalties on taxpayers mandated to e-file but fail to do so:
Php 1,000 per return, pursuant to Section 250 of the NIRC of 1997, as amended;
25% of the tax due to be paid, pursuant to Section 248 (A) (2) of the NIRC of 1997, as
amended;
In addition, non-compliant taxpayers will be included in the priority audit program.
Those required to secure the BIR-ICC and Accredited Printers of Principal and
BIR-BCC Supplementary Receipts/Invoices
Those enrolling in behalf of their company for either eFPS or eBIRForms must submit an official certificate
designating them as authorized representatives as per Sec 52 (A) of the Tax Code.