Skip to main content
BIR Issuancesby BetterGov.phBeta
Official source
Browse issuances
Revenue Memorandum Circular · RMC

RMC No. 39-2022

To prescribe the manner of payment of the penalty relative to violations incurred by Registered Business Enterprises (RBEs) under the IT-BPM sector on the conditions prescribed regarding the Work-From-Home arrangement.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
39
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 39-2022 prescribes how Registered Business Enterprises (RBEs) in the IT-BPM sector must pay the penalty for incurring violations of the prescribed Work-From-Home conditions. The penalty — regular Income Tax of 25% or 20%, whichever applies, for the month of the violation — must now be paid uniformly using BIR Form No. 0605 as a voluntary payment (radio button ‘Others’), indicating the phrase “Penalty pursuant to FIRB Res. No. 19-2021”, with tax type code “IT” and ATC “MC 200”. RBEs continue filing their Annual Income Tax Return on BIR Form No. 1702-EX (ITH) or 1702-MX (GIT or mixed transactions), completing the required allowable-deduction schedules, and must pay the penalty within 30 days after the income tax due date, otherwise administrative penalties are imposed.