7/23/2019 BIR Revenue Memo Circular 15-2015 digest

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REVENUE MEMORANDUM CIRCULAR NO. 15-2015 issued on April 8, 2015 defers the

implementation of eFiling of identified Withholding Tax Forms, namely: B! Form "os# 1$00,

1$01%&, 1$01%', 1$01%F, 1$02, 1$0( and 1$0$#The said Forms may )e filed manually, on or )efore their due date, thru the use of the

regular printed forms or the *ffline eB!Forms, and tax payments made to the +on+erned

Authoried Agent Ban-s# .o/eer, for "o ayment3 returns, the same may )e filed in the

+on+erned !eenue 4istri+t *ffi+es, proided that re+eipt of the returns shall )e a+-no/ledgedthru the o)ile !eenue &olle+tion *ffi+ers 6ystem 7!&*6# roided, further, that in )oth

instan+es, the returns filed manually shall )e re%filed ele+troni+ally after April 15, 2015 )ut not )eyond April (0, 2015#

enalties imposed under !eenue !egulations "o# 5%2015 on filing using a mode9enue

different from that pres+ri)ed shall )e /aied, proided that the su)e+t returns hae )een re%su)mitted ele+troni+ally in the B!;s systems on or )efore April (0, 2015#