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Revenue Memorandum Circular · RMC

RMC No. 9-2024

To advise eFPS users/taxpayers to disregard the surcharge computed by the eFPS system when filing an AMENDED tax return while the eFPS is being enhanced to adjust the computation of the surcharge, and to clarify what must be paid when the amendment results in additional tax.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
9
Year
2024
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 9-2024 (issued January 15, 2024) advises eFPS users/taxpayers to disregard the surcharge computed by the system when filing an AMENDED tax return while the eFPS is being enhanced to adjust its surcharge computation. If the amendment results in additional tax to be paid, the taxpayer shall pay only the basic tax, the computed interest, and the compromise, provided the original tax return was filed on or before the set deadline.