Amends RR No. 6-2014 and imposes penalties to taxpayers mandatorily covered by eFPS or eBIRForms who failed to file tax returns under the electronic systems of the BIR
(Published in Manila Bulletin on March 19, 2015)
Download:
Digest
RR No. 5-2015
Annex
source: www.bir.gov.ph
courtesy of BIR Philippines
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