Advises the Electronic Filing and Payment System (eFPS) users/taxpayers to disregard the surcharge computed by the system when filing an AMENDED tax return while the eFPS is being enhanced to adjust the computation of the surcharge.
If there is an additional tax to be paid as a result of such amendment, said taxpayers shall pay only the basic tax, the computed interest and the compromise, provided, that the taxpayer was able to file the original tax return on or before the set deadline.