BIR to penalize electronic taxpayers for manual tax filing
(MANILA BULLETIN) BIR Commissioner Caesar Dulay issued the warning following reports that some taxpayers nationwide required to use the electronic Filing and Payment System (eFPS) persist in filing returns and paying taxes manually. “Taxpayers required to file electronically, but filed and paid manually is liable to wrong venue filing pursuant to Section 248 of the Tax Code,” the BIR chief said in Revenue Memorandum Circular 4-2021. The penalty is equivalent to 25 percent of the amount due, plus interest and surcharges. Revenue Deputy Commissioner for Information System Group Lanee David ...