REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE November 25, 2010 REVENUE REGULATIONS NO. 13-2010 SUBJECT: Late/Out-of-District Filing of Tax Returns TO : All Internal Revenue Officers, Authorized Agents Banks, and Other Concerned SECTION 1. BACKGROUND. The investigation and prosecution of individuals and/or entities engaged in tax fraud or tax evasion practices, and other criminal violations under the National Internal Revenue Code (NIRC), is a priority undertaking of the National Government. In support of this endeavour, and of the efforts of the Bureau of Internal Revenue to effectively carry out this mission, these Regulations are being issued to establish and implement more stringent policies and guidelines in the acceptance of late and out-of-district tax returns by the following: Authorized Agent Banks (AABs); Revenue Collection Officers (RCOs); Revenue District Offices (RDOs); Large Taxpayers District Offices (LTDOs); or, Large Taxpayers Divisions (LT Divisions). SECTION 2. DEFINITION OF TERMS. For purposes of these Regulations, the following words and /or phrases shall be defined as follows: a. Late Return – a tax return filed beyond the date prescribed under the NIRC and existing rules and regulations. Tax returns filed with check payments made by the taxpayer on the prescribed due date, but were received by the concerned AAB after the cut-off / clearing time and reported in the Batch Control Sheet (BCS) the following working day, shall not be considered as late returns / late payments. b. Out-of-District Return – a tax return filed outside the jurisdiction of the RDO, LTDO or LT Division where the taxpayer is registered, or where the return is required to be filed under the NIRC and existing rules and regulations. SECTION 3. NON-ACCEPTANCE OF OUT-OF-DISTRICT RETURNS. The following policies and guidelines shall be observed with respect to Out-of-District Returns: a. As a general rule, all RCOs, AABs, RDOs, LTDOs and LT Divisions, and other internal revenue officers concerned, shall not accept Out-of-District Returns.
b. The following shall be considered as exceptions to the general rule on the non-acceptance of Out-of-District Returns: b.1. In cases where an AAB, in the regular course of its operations, inadvertently or erroneously accepted an Out-of-District Return and the corresponding tax payment, the RDO/LTDO/LT Division receiving such return and payment shall, in no case, process or encode data from the Out-of-District Return. Rather, the RDO/LTDO/LT Division concerned shall segregate all such Out-of-District Returns and, within five (5) calendar
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