7/23/2019 RMC_22-2015

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REVENUE MEMORANDUM CIRCULAR NO. 22-2015 issued on April 28, 2015 proides!l"ern!"ie #odes in "$e %ilin& o% 'IR (or# Nos. 1)01-C !nd 1)01-E usin& "$e ele*"roni*pl!"%or#s o% "$e 'IR. +$e Cir*ul!r does no" *oer "!p!ers $o !re no" #!nd!"ed "o use Ele*"roni* (ilin&!nd /!#en" s"e# e(/3Ele*"roni* 'IR (or#s e'IR(or#s !nd $o $!e no" op"ed "o %ileele*"roni*!ll, !nd "$us, "$e eis"in& pro*edures on #!nu!l %ilin& s$!ll !ppl inso%!r !s "$e !re*on*erned.

+!p!ers %ilin& i"$ p!#en" or no p!#en" usin& "$e O%%line e'IR(or#s o% "$e s!id%or#s s$!ll %ollo "$e pro*edures in Anne D o% RMC No. 14-2015 !nd e%iled !""!*$in& #l%ile "o e-#!il. +!p!ers #!nd!"ed "o use e(/ e.&. +AM/ !%"er seer!l !""e#p"s o% unsu**ess%ule%ilin&, #us" prin" eiden*e3proo% "$ereo% prin" s*reen i"$ "$e #ess!&e !s &ien "$ess"e#. +$ere!%"er, "$e s$ould #!nu!ll %ile !nd #!nu!ll p!, %olloin& "$e eis"in&pro*edures on or e%ore "$e due d!"es o% "$e respe*"ie re"urns !nd !""!*$ "$e proo% o%unsu**ess%ul e(/ !""e#p"s, "$en, re-%ile ele*"roni*!ll no" l!"er "$!n 60 d!s %ro# "$e de!dline. +o pro"e*" "$e# %or pen!l"ies "o e i#posed in "$e %u"ure, "$e s$ould repor"3*!ll 'IR7elp Des repor" or 'IR Con"!*" Cen"er 981-8888 !nd &e" "$e +roule +i*e" Lo& orRe%eren*e Nu#er o% "$eir *!ll.