The BIR clarifies surcharge computed in the filing of an amended return in the electronic Filing and Payment System (eFPS)
Revenue Memorandum Circular (RMC) No. 9-2024
15 January 2024
The BIR noticed several issues regarding the surcharges computed in the filing of the AMENDED RETURNS (i.e. BIR Form No. 2550Q, 1600-VT, 1600-PT, etc.) using the eFPS.
To address this issue, BIR released RMC No. 43-2022 which provides for the non-imposition of surcharge on amended tax returns, provided that the taxpayer was able to file the initial tax return on or before the prescribed due date for its filing.
In view thereof and while the eFPS is being enhanced to adjust the computation of the surcharge, eFPS users/taxpayers are advised to disregard the surcharge computed by the system when filing an AMENDED TAX RETURN. If there is an additional tax to be paid as a result of such amendment, pay only the basic tax, the computed interest and the compromise, provided, that the original tax return was filed on or before the set deadline.
Copy of the RMC can be accessed below.