RR 5-2015

RR 5-2015
Amends RR N0. 6-2014 and imposes the penalties for failure to file returns under the electronic system of the BIR by taxpayers mandatorily covered by eFPS or eBIRForms (Published in Manila Bulletin on March 19, 2015)
March 17, 2015 | Full Text | Annex A