All revenue district offices (RDOs), large taxpayers assistance divisions I & II (LTAS I & II), large taxpayers district office (LTDO) Makati and the Taxpayers Information & Education Division (TIED) have been the required to accept ITRs without payment for the taxable year 2001 in accordance with Revenue Memorandum Circular (RMC) 6-2002.
According to Bañez, regular large taxpayers and their employees may file at LTAS I, Rm. 113/ 114, BIR National Office Bldg. (NOB) while Excise Taxpayers and their employees may file at LTAS II, Rm. 102, BIR, NOB. Taxpayers under LTDO-Makati and their employees may file at LTDO-Makati, 5/F Atrium Bldg., Makati Ave., while all other taxpayers may go directly to their respective RDOs that have jurisdiction over their legal residence or place of work or business and file their returns.