Tax Quiz on the Guidelines in the Filing of Tax Returns

_____________ prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxes.

• RMC No. 1-2021

• RMC No. 2-2021

• RMC 3-2021

• RMC No. 4-2021

Which of the following is required to use eBIRForms?

• Top Withholding Agents

• TAMP taxpayer

• National Government Agencies

• Large Taxpayers

Which of the following is required to use eFPS?

• Those who shall file a "No Payment Return"

• Government-Owned-or-Controlled Corporations (GOCCs)

• Taxpayer under Taxpayer Account Management Program (TAMP)

• Local Government Units (LGUs), including barangays

Statement 1: Taxpayers required to use or voluntarily opt to enroll in the Electronic Filing and Payment System (eFPS) shall file the return electronically and pay the corresponding taxes due thereon through the eFPS-AABs where they are enrolled.

Statement 2: In case of newly-created tax returns that are not yet available in the eFPS facility but already available in the eBIRForms, taxpayers shall file the said returns using the eBIRForms and pay through any payment channel enumerated in Section I (A) of RMC No. 4-2021.

• Both Statements are True

• Both Statements are False

• Statement 1 is True while Statement 2 is False

• Statement 1 is False while Statement 2 is True

The following can file manually their "No Payment Returns" with the RDO where they are registered using the electronic or computer-generated returns or photocopied returns in its original format and in Legal/Folio size bond paper, except for:

• Senior Citizen (SC) or Persons with Disabilities (PWDs) filing for their own returns

• Non-stock non-profit corporations

• Employees deriving purely compensation income from two or more employers, concurrently or successively at any time during the taxable year

• Employees qualified for substituted filing under RR No. 2-98 Sec. 2.83.4, as amended, but opted to file for an ITR and are filing for purposes of promotion, loans, scholarships, foreign travel requirements, etc.