Embedded Files
BIR RMC 43-2022 Non-Imposition of 25% Surcharge on Amended Returns.
BIR RMC 43-2022 Non-Imposition of 25% Surcharge on Amended Returns.
If taxpayer voluntarily amends its returns before issuance of LOA, it is not subject to surcharge. During BIR Audit (LOA), deficiency tax will be imposed 25% surcharge.
If taxpayer voluntarily amends its returns before issuance of LOA, it is not subject to surcharge. During BIR Audit (LOA), deficiency tax will be imposed 25% surcharge.
posted Apr 12, 2022 9:10 PM | by Kathie Sobremonte
Page updated
Report abuse