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Amended VAT return

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1 Amended VAT return on Fri Oct 26, 2012 6:22 pm

Hi I have a very big dilemma. We filed quarterly VAT return and paid our dues. But then our CFO asked us to amend the return to change the breakdown (more on classification) but the payable remains the same. So i filed an amended VAT reurn but then I miss the line about the 'payment in previous returns' so it turns out we still have payables. I didn't proceed it for payment. I freaked out and filed another amended return showing that we have no payable since we have paid in the original return.

I am afraid of the payable that appeared in the first amended return. But since I filed another return, I think it's fine. But I am not sure.

Please help me.

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2 Re: Amended VAT return on Fri Oct 26, 2012 8:02 pm

taxconsultantdavao


Reclusion Perpetua
before i can give u a definite answer, please give me the exact figures and illustrations. in accounting and taxation, you cannot avoid discussing numbers. hence, please tell me your story complete with concrete facts and definite numbers.

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3 Re: Amended VAT return on Fri Oct 26, 2012 9:26 pm

Okay so here's it.

I file quarterly VAT through EFPS. Turns out we have payable amounting to 20M. So we also paid it that same day.

But then, the next day we decided to amend the return. Just to reclassify the amount from domestic purchase of services to purchase of goods other than capital goods, hence the total vat payable remains the same. But upon filing, I failed to fill the part 'payment made in previously filed return.'

So realizing my mistake, i didn't proceed for payment (since we have already paid that same amount) and filed for another amended return showing the right figures with the payable amounting to 0. I was able to put in the payment we already made.

My dilemma is that the first amended return have payable of 20M that I didn't proceed for payment and instead I filed for another return.

Is there any tax consequence what-so-ever in this situation? knowing I paid the right amount, just had a mistake in the first amendment I made?

Thanks so much for your time.



Last edited by accountantaccounting on Fri Oct 26, 2012 9:28 pm; edited 1 time in total

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4 Re: Amended VAT return on Fri Oct 26, 2012 11:57 pm

taxconsultantdavao


Reclusion Perpetua
that is a very technical problem which only the technical persons of the RDC BIR (computer division of the bir) can answer. They are the only individuals who know how to operate the EFPS program, including the amendments of EFPS returns and the consequences of the errors committed during the encoding of data in the EFPS online filing.

my advice is you go to the RDC division of the BIR. be sure that you go direct to the REGIONAL office of the BIR which has jurisdiction of your company (HINDI PUWEDE S DISTRICT OFFICE) kasi andun ang RDC s mga regional offices. Consult your problem with the right person. My advice is you put it in writing. kasi pangit if verbal lang. if me kilala ka s RDC na close mo, itanong mo.

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5 Re: Amended VAT return on Sat Oct 27, 2012 12:02 am

taxconsultantdavao


Reclusion Perpetua


sa tingin ko, harmless man iyang error nacommit mo IF ma explain mo lang s BIR kung anong nangyari. kaya ang best thing na gawin mo is i address mo agad ang problem bago mahuli ang lahat.

1. ask them if anong consequences nong nacommit mo na mali. im sure me log data files iyan sila sa transaction mo. if me harm ba doon s nagawa mo mali at me monetary consequences ba doon s ginawa mo.

2. if meron, just explain it in writing at saka ipatanggal mo iyong penalty kung sakali. Makikinig iyang BIR. Wag ka lang matakot.

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6 Re: Amended VAT return on Sat Oct 27, 2012 12:17 am

is it understood that my final amended return is the final one? on your personal opinion would my initial return have any effect? im really afraid to do anything. But seeing that my payable is the same as the amount i previously paid. i think its common sense that i just commited an error and that filing for a final return would compensate it. what do u think?

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7 Re: Amended VAT return on Sat Oct 27, 2012 12:17 am

is it understood that my final amended return is the final one? on your personal opinion would my initial return have any effect? im really afraid to do anything. But seeing that my payable is the same as the amount i previously paid. i think its common sense that i just commited an error and that filing for a final return would compensate it. what do u think?

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8 Re: Amended VAT return on Sat Oct 27, 2012 2:02 pm

taxconsultantdavao


Reclusion Perpetua

AS I HAVE SAID, you call the revenue data center (RDC) of the BIR. they can answer your problem. This forum cannot help you in any way in solving your problem except to give you an idea on how to solve your problem.

As a general rule, any typographical error in the filing of manual tax returns maybe corrected by simply filing amended returns. And there is no penalty if the error made is not made in bad faith or with the intent to commit fraud). Hence, the taxpayer who committed such errors may amend as many returns as necessary to correct such erroneous tax returns. Again, the said amendment must be done in good faith as there are penalties if done otherwise.

the only thing that can stop a taxpayer from amending his return is when a letter of authority or a tax verification has already been issued to the taxpayer. The said issuance and receipt by the taxpayer of such LA or TVN will signal the start of audit investigation against the taxpayer. Thereafter,the taxpayer can no longer amend his tax returns.

In my own opinion, the same rule might be followed in the filing of EFPS. Unless there is a specific provision in the Revenue Regulation regarding the filing of EFPS that provides for penalties in the erroneous filing of EFPS (online filing) you follow the general rule or the rule followed in manual filing of tax returns. That is, if you commit mistakes in the online filing of tax returns (EFPS), you can amend as many returns as you want as long as No LA or TVN has yet been issued against the taxpayer. And any errors made in the online filing of such tax returns maybe harmless and free from penalties, UNLESS of course, it is provided under the Revenue Regulation (implementing regulations of the BIR) that there are penalties if you commit mistakes in the filing of tax returns online. As of now, i am not yet aware of such specific provision. Better yet, you call the RDC of BIR and inquire if there are penalties provided under a specific provision of RR regarding the commission of mistakes in online filing (EFPS).

Note: pls let me know kung ano ang sinabi ng RDC din. im also interested.

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9 Re: Amended VAT return on Sat Oct 27, 2012 2:17 pm

taxconsultantdavao


Reclusion Perpetua

A tax return shall be considered as final only when the taxpayer is already precluded from filing another amended tax return. As long as NO LA or TVN has been issued against the taxpayer, any taxpayer can amend his tax returns if it is necessary to correct mistakes that are reflected in the tax returns.

KAYA NGA, wag ka na magtanong dito. tawagan mo na ang RDC BIR at iconsult ang problem mo. in the meantime, dont tell your BOSS about it muna. After all, harmless lang pala iyon.

kasi sinaabi mo na ganito nangyari:
1. filed a tax return with payments of 20m
2. amended the said tax return erroneously kasi me nakalagay na 20m na payable because you failed to reflect the previous payment of 20m. however , you said also na hindi ka nagproceed s payment button kasi tingin mo nagkamali ka.

3. you filed another amended return and this time, nareflect mo na ang previous payment na 20. in short, wala nang 20m payable, kaya this time, no payment na. ang nabago mo lang is ang breakdown lang.

to appease you, ano ba ang rule s amendment of returns:

1. me bad faith ba nung nagkamali ka sa pagfile ng amended returns na nareflect doon ang 20M payable?
2. notably, nung nag file ka ng ta return na me nakareflect na 20m payable, naconsider ba iyon ng system? di ba hindi ka nagproceed kasi natakot ka. hindi ka umabot s "PROCEED TO PAYMENT"?
3. ano ba ang effect if hindi ka umabot s proceed to payment? para maging simple, ano ba ang effect if nagsulat ka ng text message tapos gi send mo na sana kay pedro pero nakita mo na hindi pala si pedro ang nalagay mo na number. nakita mo na NUMBER PALA NI juan pala ANG nalagay mo. realizing your mistake, hindi ka nagproceed s portion na "SEND MESSAGE". instead, inerase mo ang number ni juan, at nilagay mo ang number ni pedro ngayon tapos nagproceed ka na sa send message. sa tingin mo, ang pagsulat mo ba ng txt at kamuntik mo na nasend kay juan, me effecto ba iyon s mali na nagawa mo? o wala pa iyong effecto?

4. and lastly, wala pa bang LA or TVN na naissue against s companya niyo? ano ba ang rule i follow if wala pang LA or TVN?

5. Tumawag ka na ba sa RDC BIR? kasi if hindi pa, tawagan mo muna sila. sila lang kasi ang makatulong s problema mo.

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10 Re: Amended VAT return on Sat Oct 27, 2012 2:23 pm

Thanks so much!

I'll let you know the outcome.

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11 Re: Amended VAT return Today at 10:17 am

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