PAYING THE WRONG RDO

What Happens If You Pay CGT + DST to the Wrong RDO?

This is one of those BIR landmines that looks harmless… until it isn’t.

Let’s use a real-world example:

A property in Ayala Heights was sold. And not a lot of people know this, but the village actually sits under two different RDOs:

+ RDO 28 (Matandang Balara – Novaliches)

+ RDO 39 (Pansol – South QC)

So before you file and pay, you’ll need to request a tax map to confirm which RDO the specific property falls under.

So What If You Pay the Wrong RDO?

I once consulted a lawyer about this.

Using pure logic, he said:

“Taxes were paid anyway. They just went to a different pocket. So penalties shouldn’t apply.”

And honestly… that sounds reasonable.

But the BIR does not run on logic.

It runs on what the National Internal Revenue Code says.

What the NIRC Says

Under Section 248 of the NIRC, filing in the wrong place can be treated as a penalized act, even if you already paid.

The law is explicit:

“Unless otherwise authorized by the Commissioner, filing a return with an internal revenue officer OTHER THAN THOSE WITH WHOM THE RETURN IS REQUIRED TO BE FILED…”

This falls under the cases where the BIR may impose a 25% surcharge, plus interest and other penalties depending on the situation.

In short:

⚠️ Paying the wrong RDO can be treated as non-payment, even if the money already left your bank account.

Lessons

1. Be careful with filing. Personally, I always review the returns prepared by our back office.

2. Be cautious when someone tells you to file elsewhere. This happened to us: a BIR officer advised filing in a different RDO because the transaction was a donation between two foreigners.

3. If you accidentally pay the wrong RDO, you can request a transfer to the correct RDO. However, if deadlines are missed during the process, surcharges and interest may still apply.

Which is why it’s always safer to pay early — and not on the last day.