Revenue Department Mandates Online Submission of Withholding Tax Returns

To streamline tax administration and promote paperless processes, the Revenue Department issued a Notification of the Director-General of the Revenue Department on Income Tax No. 451, published on December 3, 2024, mandating the exclusive online submission of withholding tax returns. This new regulation will be effective from January 1, 2025.

Key point of the New Regulation:

• Mandatory Online Submission: All taxpayers must submit their withholding tax returns (e.g., PND. 1, PND. 3, PND. 53) electronically through the Revenue Department E-Filing systems.
• Exceptions: Where taxpayers cannot submit their tax returns electronically, they may notify the Director-General by submitting a letter of explanation for their inability to comply to their Area Revenue Branch Office.

Previously, taxpayers had the option to submit their withholding tax returns either electronically or in paper format. However, with the implementation of this new regulation, only online submissions will be accepted. 

By mandating online submissions, the Revenue Department aims to further enhance efficiency and reduce administrative burdens for taxpayers and tax authorities.

For detailed information, please refer to the Notification of the Director-General of the Revenue Department on Income Tax regarding the submission of the Withholding Tax Returns.