The revenue regulation issued on 05 December 2002 as presented below, is a modified version of the original RR 26-2002 to cope with the needs of the users of this website and for easy understanding of Electronic Filing & Payment System (EFPS) implemented by the Bureau of Internal Revenue.
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REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City
December 05, 2002
REVENUE REGULATIONS NO. 26-2002
SUBJECT : Amending Further Revenue Regulations No. 9-2001, as Amended by Revenue Regulations No. 2-2002 and Revenue Regulations No. 9-2002, Providing for the Staggered Filing of Returns of Taxpayers Enrolled in the Electronic Filing and Payment System (EFPS) Based on Industry Classification.
TO : All Internal Revenue Officers and Others Concerned.
SECTION 1. SCOPE. – Pursuant to the provisions of Section 244 of the National
Internal Revenue Code of 1997 (Code) in relation to Sections 57, 58, 81, 114(A) and 128(A)(3) of the same Code, and to Section 27 of Republic Act No. 8792, otherwise known as the “Electronic Commerce Act” , these Regulations are hereby promulgated to amend Section 7 of Revenue Regulations No. (RR) 9-2001, as amended by RR 2-2002 and RR 9-2002 providing for the staggered filing of returns of taxpayers enrolled in the EFPS based on industry classification.
SECTION 2. STAGGERED FILING OF RETURNS. - Section 7 of RR 9-2001 as amended by RR2-2002 and RR 9-2002, is hereby amended to read as follows: “Section 7. TIME OF FILING OF RETURN.-For purposes of filing returns under the EFPS, the taxpayers classified under the following business industries shall be required to file the Monthly Withholding Tax Returns, except
withholding of Value-Added Tax; Monthly VAT Declarations; and Monthly Percentage Tax Returns, on or before the dates prescribed and presented herein-below:
Group A
-Banking Institutions
-Insurance and Pension Funding
-Non-Bank Financial Intermediation
-Activities Auxiliary to Financial Intermediation
-Construction
-Water transport
-Hotels and Restaurants
-Land Transport
Group B
-Manufacture & Repair of Furniture
-Manufacture of Basic Metals
-Manufacture of Chemicals and Chemical Products
-Manufacture of Coke, Refined Petroleum & Fuel Products
-Manufacture of Electrical Machinery &
-Apparatus N.E.C.
-Manufacture of Fabricated Metal Products
-Manufacture of Food, Products & Beverages
-Manufacture of Machinery & Equipment NEC
-Manufacture of Medical, Precision, Optical Instruments
-Manufacture of Motor Vehicles, Trailers & Semi-Trailers
-Manufacture of Office, Accounting & Computing Machinery
-Manufacture of Other Non-Metallic Mineral Products
-Manufacture of Other Transport Equipment
-Manufacture of Other Wearing Apparel
-Manufacture of Paper and Paper Products
-Manufacture of Radio, TV & Communication Equipment/Apparatus
-Manufacture of Rubber & Plastic Products
-Manufacture of Textiles
-Manufacture of Tobacco Products
-Manufacture of Wood & Wood Products
-Manufacturing N.E.C.
-Metallic Ore Mining
-Non-Metallic Mining & Quarrying
Group C
-Retail Sale
-Wholesale Trade and Commission Trade
-Sale, Maintenance, Repair of Motor Vehicle,
-Sale of Automotive Fuel
-Collection, Purification and Distribution of Water
-Computer and Related Activities
-Real Estate Activities
Group D
-Air Transport
-Electricity, Gas, Steam, & Hot Water Supply
-Postal & Telecommunications
-Publishing, Printing & Reproduction of Recorded Media
-Recreational, Cultural & Sporting Activities
-Recycling
-Renting of Goods & Equipment
-Supporting & Aux Transport Activities
Group E
-Activities of Membership Organizations Inc.
-Health and Social Work
-Private Educational Services
-Public Admin & Defense Compulsory Social Security
-Public Educational Services
-Research and Development
-Agricultural, Hunting, and Forestry
-Farming of Animals
-Fishing
-Other Service Activities
-Miscellaneous Business Activities
-Unclassified
It is reiterated and clarified, however, that the return for withholding of Value-added Tax shall be filed on or before the tenth (10th) day of the following month, which is likewise the due date for the
payment of this type of withholding tax. To erase any doubt and to ensure receipt by the BIR before midnight of the due dates prescribed above for the filing of a return, the electronic return shall be filed on or before 10:00 p.m. of the above prescribed due dates.
For the electronic payment of tax for the returns required to be filed earlier under the staggered filing system, the taxpayer upon e-filing shall, still using the facilities of Electronic Filing and Payment System (EFPS), likewise give instruction to the Authorized Agent Bank to debit its account for the amount of tax on or before the due date for payment thereof as prescribed under the prevailing/applicable laws/regulations. For purposes of these regulations, the industry of the taxpayer is its primary line of business or the primary purpose of its existence as stated in the Articles of Incorporation, for corporate taxpayers.
SEC. 3. REPEALING CLAUSE. - The provisions of internal revenue issuances inconsistent herewith are hereby repealed, modified or amended accordingly.
SEC. 4. EFFECTIVITY CLAUSE. - These Regulations shall take effect after fifteen (15) days following publication in a newspaper of general circulation.
(Digital Signature)
JOSE ISIDRO N. CAMACHO
Secretary of Finance
Recommending Approval :
(Digital Signature)
GUILLERMO L. PARAYNO, JR.
Commissioner of Internal Revenue
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___________________________________________________________________________________
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City
December 05, 2002
REVENUE REGULATIONS NO. 26-2002
SUBJECT : Amending Further Revenue Regulations No. 9-2001, as Amended by Revenue Regulations No. 2-2002 and Revenue Regulations No. 9-2002, Providing for the Staggered Filing of Returns of Taxpayers Enrolled in the Electronic Filing and Payment System (EFPS) Based on Industry Classification.
TO : All Internal Revenue Officers and Others Concerned.
SECTION 1. SCOPE. – Pursuant to the provisions of Section 244 of the National
Internal Revenue Code of 1997 (Code) in relation to Sections 57, 58, 81, 114(A) and 128(A)(3) of the same Code, and to Section 27 of Republic Act No. 8792, otherwise known as the “Electronic Commerce Act” , these Regulations are hereby promulgated to amend Section 7 of Revenue Regulations No. (RR) 9-2001, as amended by RR 2-2002 and RR 9-2002 providing for the staggered filing of returns of taxpayers enrolled in the EFPS based on industry classification.
SECTION 2. STAGGERED FILING OF RETURNS. - Section 7 of RR 9-2001 as amended by RR2-2002 and RR 9-2002, is hereby amended to read as follows: “Section 7. TIME OF FILING OF RETURN.-For purposes of filing returns under the EFPS, the taxpayers classified under the following business industries shall be required to file the Monthly Withholding Tax Returns, except
withholding of Value-Added Tax; Monthly VAT Declarations; and Monthly Percentage Tax Returns, on or before the dates prescribed and presented herein-below:
Group A
-Banking Institutions
-Insurance and Pension Funding
-Non-Bank Financial Intermediation
-Activities Auxiliary to Financial Intermediation
-Construction
-Water transport
-Hotels and Restaurants
-Land Transport
Group B
-Manufacture & Repair of Furniture
-Manufacture of Basic Metals
-Manufacture of Chemicals and Chemical Products
-Manufacture of Coke, Refined Petroleum & Fuel Products
-Manufacture of Electrical Machinery &
-Apparatus N.E.C.
-Manufacture of Fabricated Metal Products
-Manufacture of Food, Products & Beverages
-Manufacture of Machinery & Equipment NEC
-Manufacture of Medical, Precision, Optical Instruments
-Manufacture of Motor Vehicles, Trailers & Semi-Trailers
-Manufacture of Office, Accounting & Computing Machinery
-Manufacture of Other Non-Metallic Mineral Products
-Manufacture of Other Transport Equipment
-Manufacture of Other Wearing Apparel
-Manufacture of Paper and Paper Products
-Manufacture of Radio, TV & Communication Equipment/Apparatus
-Manufacture of Rubber & Plastic Products
-Manufacture of Textiles
-Manufacture of Tobacco Products
-Manufacture of Wood & Wood Products
-Manufacturing N.E.C.
-Metallic Ore Mining
-Non-Metallic Mining & Quarrying
Group C
-Retail Sale
-Wholesale Trade and Commission Trade
-Sale, Maintenance, Repair of Motor Vehicle,
-Sale of Automotive Fuel
-Collection, Purification and Distribution of Water
-Computer and Related Activities
-Real Estate Activities
Group D
-Air Transport
-Electricity, Gas, Steam, & Hot Water Supply
-Postal & Telecommunications
-Publishing, Printing & Reproduction of Recorded Media
-Recreational, Cultural & Sporting Activities
-Recycling
-Renting of Goods & Equipment
-Supporting & Aux Transport Activities
Group E
-Activities of Membership Organizations Inc.
-Health and Social Work
-Private Educational Services
-Public Admin & Defense Compulsory Social Security
-Public Educational Services
-Research and Development
-Agricultural, Hunting, and Forestry
-Farming of Animals
-Fishing
-Other Service Activities
-Miscellaneous Business Activities
-Unclassified
It is reiterated and clarified, however, that the return for withholding of Value-added Tax shall be filed on or before the tenth (10th) day of the following month, which is likewise the due date for the
payment of this type of withholding tax. To erase any doubt and to ensure receipt by the BIR before midnight of the due dates prescribed above for the filing of a return, the electronic return shall be filed on or before 10:00 p.m. of the above prescribed due dates.
For the electronic payment of tax for the returns required to be filed earlier under the staggered filing system, the taxpayer upon e-filing shall, still using the facilities of Electronic Filing and Payment System (EFPS), likewise give instruction to the Authorized Agent Bank to debit its account for the amount of tax on or before the due date for payment thereof as prescribed under the prevailing/applicable laws/regulations. For purposes of these regulations, the industry of the taxpayer is its primary line of business or the primary purpose of its existence as stated in the Articles of Incorporation, for corporate taxpayers.
SEC. 3. REPEALING CLAUSE. - The provisions of internal revenue issuances inconsistent herewith are hereby repealed, modified or amended accordingly.
SEC. 4. EFFECTIVITY CLAUSE. - These Regulations shall take effect after fifteen (15) days following publication in a newspaper of general circulation.
(Digital Signature)
JOSE ISIDRO N. CAMACHO
Secretary of Finance
Recommending Approval :
(Digital Signature)
GUILLERMO L. PARAYNO, JR.
Commissioner of Internal Revenue
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