electronic platforms

This Revenue Regulation implements Sec 22, 34, 51(A) (2)(e), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81,90,91,103,114,128,200 and 248 of the Tax Code of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes [EOPT] Act) on the filing of tax returns and payment of taxes and other matters affecting the declaration of taxable income. The filing of tax returns shall be done electronically - on any of the available electronic platforms. However, in case of unavailability of the electronic platforms, manual filing of tax returns may be allowed. The civil penalty of 25% of the amount due in case [...]