Filipinos now have to be doubly burdened with the manual and electronic filing of  their income tax returns (ITRs)  instead of expecting streamlined and simplified steps from the government to encourage them to religiously pay their taxes.

Valenzuela Representative Magtanggol Gunigundo said that instead of making life difficult for taxpayers, the Bureau of Internal Revenue (BIR) should have given them the option of filing their ITRs either manually of electronically, especially since not all tax filers have access to the Internet or are familiar with electronic filing.

"Taxpayers deserve the best service from BIR. The new electronic filing system, just like any other IT system, suffers from glitches and implementation wrinkles. Instead of ironing out these creases, BIR even went further by forbidding manual filing. It seems the BIR is very heartless and insensitive by stubbornly insisting on the April 15 deadline," said Gunigundo, a member of the National Unity Party (NUP) and House Deputy Majority Leader.

Gunigundo was referring to a recent BIR memorandum allowing “No Payment” income tax returns to be filed manually on or before the April 15, 2015 deadline but on condition that these should also be re-filed electronically on or before June 15, 2015.  The deferral of the online filing of ITRS are only for ITRs with zero payments.

Under Revenue Memorandum Circular  No. 5-2015 issued by the BIR on March 15, 2015, all taxpayers mandatorily covered to file their returns  electronically using  the eFPS or eBIR forms “who fail to do so shall be imposed a penalty of P1,000 per return pursuant to Section 250 of the National Internal Revenue Code (NIRC) of 1997, as amended.”

In addition, the taxpayer will also face civil penalties equivalent to 25 percent of tax due to be paid, for filing a return in a manner not in compliance with existing regulations.

"This  new BIR regulation doubly burdens tax filers since they will file their ITRs manually first and subsequently electronically," Gunigundo added.

The legislator,   who is also a lawyer and former chief of the Special Anti-Smuggling Unit of the Office of the Commissioner of the Bureau of Customs (BOC) from 1992 to 1996, advised the BIR not to discard the manual filing of ITRs.

"Singapore, South Korea and Japan inspite of their advanced technology, have not done away with manual filing in order not to unduly burden taxpayers who have no financial capability to do electronic filing," Gunigundo pointed out.