Last Updated on April 13, 2017 by Marie Bautista
UPDATE: BIR ISSUED RMC 18-2015 DEFERRING THE IMPLEMENTATION OF eFILING OF “NO PAYMENT” INCOME TAX RETURNS
The following taxpayers may file manually “no payment returns” for taxable year 2014 (Deadline: April 15, 2015) to the Revenue District Office (RDO) where registered using officially printed forms/photocopied or electronic/computer-generated 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.
These taxpayers are encouraged to use offline eBIRforms for ease and convenience in the preparation, validation, computation rules and efficiently check for completeness and correctness of taxpayer’s data input. However, they are encouraged as much as possible to file their returns electronically to avoid the crowd and long lines.
BUSINESS TAXPAYERS WITH NO PAYMENT RETURNS ARE STILL MANDATED TO USE eBIRForms/EFPs and ELECTRONICALLY FILE THEIR RETURNS.

Source: RMC 12-2015