DEPARTMENT OF FINANCE BUREAU OF INTERNAL …

1 1 REPUBLIC OF THE PHILIPPINESDEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUEQ uezon CityDecember 05, 2002 REVENUE REGULATIONS NO. 26-2002 SUBJECT :Amending Further Revenue Regulations No. 9-2001, as Amended byRevenue Regulations No. 2-2002 and Revenue Regulations No. 9-2002,Providing for the Staggered Filing of Returns of Taxpayers Enrolled inthe Electronic Filing and Payment System (EFPS) Based on :All INTERNAL Revenue Officers and Others Concerned. SECTION 1. SCOPE. Pursuant to the provisions of Section 244 of the NationalInternal 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.

2 8792, otherwise known as the Electronic Commerce Act , these Regulations are hereby promulgated to amend Section 7of Revenue Regulations No. (RR) 9-2001, as amended by RR 2-2002 and RR 9-2002providing for the staggered filing of returns of taxpayers enrolled in the EFPS based onindustry 2. STAGGERED FILING OF RETURNS. - Section 7 of RR 9-2001as amended by RR2-2002 and RR 9-2002, is hereby amended to read as follows: Section 7. TIME OF FILING OF purposes of filing returnsunder the EFPS, the taxpayers classified under the following business industriesshall be required to file the Monthly Withholding Tax Returns, exceptwithholding of Value-Added Tax; Monthly VAT Declarations.

3 And MonthlyPercentage Tax Returns, on or before the dates prescribed and presentedherein-below:2 BUSINESS INDUSTRYMONTHLYWITHHOLDING TAXRETURNS EXCEPTWITHHOLDING OFVALUE ADDED TAXMONTHLY VATDECLARATIONS ANDMONTHLY PERCENTAGETAX RETURNSG roup ABanking InstitutionsInsurance and Pension FundingNon-Bank Financial IntermediationActivities Auxiliary to Financial IntermediationConstructionWater transportHotels and RestaurantsLand Transport Fifteen (15) daysfollowing end of themonth. Twenty five (25) daysfollowing end of BManufacture & Repair of FurnitureManufacture of Basic MetalsManufacture of Chemicals and Chemical ProductsManufacture of Coke, Refined Petroleum & FuelProductsManufacture of Electrical Machinery & Apparatus of Fabricated Metal ProductsManufacture of Food, Products & BeveragesManufacture of Machinery & Equipment NECM anufacture of Medical, Precision, Optical InstrumentsManufacture of Motor Vehicles, Trailers & Semi-TrailersManufacture of Office.

4 Accounting & Computing MachineryManufacture of Other Non-Metallic Mineral ProductsManufacture of Other Transport EquipmentManufacture of Other Wearing ApparelManufacture of Paper and Paper ProductsManufacture of Radio, TV & CommunicationEquipment/ApparatusManufact ure of Rubber & Plastic ProductsManufacture of TextilesManufacture of Tobacco ProductsManufacture of Wood & Wood ProductsManufacturing Ore MiningNon-Metallic Mining & Quarrying Fourteen (14) daysfollowing end of themonth. Twenty four (24) daysfollowing end of INDUSTRYMONTHLYWITHHOLDING TAXRETURNS EXCEPTWITHHOLDING OFVALUE ADDED TAXMONTHLY VATDECLARATIONS ANDMONTHLY PERCENTAGETAX RETURNSG roup CRetail SaleWholesale Trade and Commission TradeSale, Maintenance, Repair of Motor Vehicle, Sale of Automotive FuelCollection, Purification and Distribution of WaterComputer and Related ActivitiesReal Estate Activities Thirteen (13) daysfollowing end of themonth.

5 Twenty three (23) daysfollowing end of DAir TransportElectricity, Gas, Steam, & Hot Water SupplyPostal & TelecommunicationsPublishing, Printing & Reproduction of Recorded MediaRecreational, Cultural & Sporting ActivitiesRecyclingRenting of Goods & EquipmentSupporting & Aux Transport Activities Twelve (12) daysfollowing end of themonth. Twenty two (22) daysfollowing end of EActivities of Membership Organizations and Social WorkPrivate Educational ServicesPublic Admin & Defense Compulsory Social SecurityPublic Educational ServicesResearch and DevelopmentAgricultural, Hunting, and ForestryFarming of AnimalsFishingOther Service ActivitiesMiscellaneous Business ActivitiesUnclassified Eleven (11) daysfollowing end ofthe month.

6 Twenty one (21) daysfollowing end of is reiterated and clarified, however, that the return forwithholding 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 thepayment of this type of withholding erase any doubt and to ensure receipt by the BIR before midnightof the due dates prescribed above for the filing of a return, the electronicreturn shall be filed on or before 10:00 of the above prescribed the electronic payment of tax for the returns required to befiled earlier under the staggered filing system, the taxpayer upon e-filingshall, still using the facilities of Electronic Filing and Payment System(EFPS)

7 , likewise give instruction to the Authorized Agent Bank to debitits account for the amount of tax on or before the due date for paymentthereof as prescribed under the prevailing/applicable purposes of these regulations, the industry of the taxpayer isits primary line of business or the primary purpose of its existence asstated in the Articles of Incorporation, for corporate 3. REPEALING CLAUSE. - The provisions of INTERNAL revenue issuancesinconsistent herewith are hereby repealed, modified or amended 4. EFFECTIVITY CLAUSE. - These Regulations shall take effect afterfifteen (15) days following publication in a newspaper of general circulation.

8 (Original Signed)JOSE ISIDRO N. CAMACHO Secretary of FinanceRecommending Approval : (Original Signed) GUILLERMO L. PARAYNO, JR. Commissioner of INTERNAL Revenu