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UPDATE: BIR ISSUED RMC 18-2015 DEFERRING THE IMPLEMENTATION OF eFILING OF “NO PAYMENT” INCOME TAX RETURNS
- Senior Citizen (SC) or Persons with Disabilities (PWD) filing for their own return;
- Employees deriving purely compensation income and the income tax of which has been withheld correctly showing tax due is equal to the tax withheld whether single or multiple employers (with two or more employers concurrently and successively at anytime during the taxable year);
- Employees qualified for substituted filing under RR 2-298, but opted to file for an Income Tax Return and are filing for purposes of promotion (PNP/AFP), loans, scholarship, foreign travel requirements, etc.
Source: RMC 12-2015