RR 6-2023

Revenue Regulations No. 6-2023 (June 13, 2023) amends Sections 3, 4 and 6 of RR No. 13-2010 on late and out-of-district filing of tax returns. If an AAB inadvertently or erroneously accepts an Out-of-District Return and payment, the receiving BIR office must not process or encode it and must transmit it within five (5) calendar days to the proper office, which shall impose a penalty of 25% of the tax due for wrong venue filing unless the Commissioner authorizes otherwise under Section 248(A)(2) of the 1997 NIRC. Filing anywhere is allowed only where a revenue issuance or bank bulletin so pronounces. Late returns may be accepted by an AAB or RCO only if stamped "LATE FILING" or "LATE FILING, INCREMENTS NOT PAID", with penalties under Sections 248 and 249 of the NIRC and RMO No. 7-2015 imposed, including upon retrieval of the returns. Reports are due every 30th day of the month to the concerned Regional Director/Assistant Commissioner, Large Taxpayer Service, though the report contents are redacted in the text.