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PIA Press Release
2007/04/24

ITRs not required for "substituted filing" - BIR

By Rose B. Palacio

Davao City (24 April) -- Bureau of Internal Revenue regional director Atty. Marcelinda Omila-Yap explained that under "substituted filing", an individual taxpayer although required under the law to file his or her income tax returns, will no longer have to personally file his own income tax return.

This was explained by Director Omila-Yap and Revenue District Officer Jose Eric Furia during the April 16 deadline on filing of income tax returns.

Instead the employer's annual information return filed will be considered as the "substitute" income tax return of the employee inasmuch as the information of the employer's return is exactly the same information contained in the employee's return.

Substituted filing is when the employer's annual return (BIR Form l604CF) may be considered as the substitute income tax return (ITR) of the employee inasmuch as the information provided in his or her income tax returns (BIR Form 1700) would exactly be the same information contained in the employer's annual return (BIR Form No. 1604CF), RDO Furia explained.

RDO Furia explained the Substituted Filing of Income Tax Returns of Qualified Pure Compensation Income Earners. Non-filing is applicable to certain types of individual taxpayers who are not required under the law to file an income tax return, he said.

An example is an employee whose pure compensation income does not exceed P60,000 and has only one employer for the taxable year and whose tax withheld is equivalent to his or her tax due.

Based on Revenue Memorandum Circular No. 1-2003, this clarifies certain provisions of Revenue Regulations No. 3-2002 as amended by Revenue Regulations No. l9-2002 amending Section 2.83 of Revenue Regulations 2-98 in relation to the Substitute Filing of Income Tax Returns of Qualified Pure Compensation Income Earners.

Director Omila-Yap said BIR is implementing a "hassle-free" method of filing of individual income tax returns (BIR Form 1700) to provide efficient and convenient service to taxpayers.

This method of filing recognizes under certain circumstances the employer's Annual Information Return (BIR Form No. 1604CF) as the "substitute" income tax return filed by the employee since it contains the same information found in the income tax return ordinarily filed.

Director Omila-Yap and RDO Furia also have expressed their gratitude to all those who have helped them during pressing moments when the BIR-RDO such as the deadline on filing of income tax returns last April 16th.

Accredited banks were opened Saturdays while the RDO office has been opened Saturdays and Sundays until late in the evening just to be of service to taxpayers who are still filing their tax returns.

Director Omila-Yap also thanked the city government, the private organizations like the PICPA and other city malls who helped them in the operation of the Tax Tulungan Centers established at different malls like Victoria Plaza, SM City, NCCC and Gaisano.

All of our efforts will not be successful without the unified effort extended by these organizations, Director Omila-Yap said. (PIA-XI) [top]

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