Philippines – The Bureau of Internal Revenue has released a memorandum mandating Non-EFPS Filers or Manual Filers to use the eBIRForms through the issuance of an amendment of the Revenue Regulation 6-2014 under the Revenue Regulations 5-2015 dated March 17, 2015. The Revenue Regulation will take effect immediately from the date of its publication to the general circulation (Published in Manila Bulletin on March 19, 2015).
Excerpts of RR 5-2015
SECTION 2: AMENDMENT TO RR 6-2014 – The use of the eBIRForms facility is mandatory for those covered by Revenue Regulations No. 6-2014, in order to clarify this, Section 3 paragraph 2 of Revenue Regulations No. 6-2014 is hereby amended to read as follows:
“x x x
2. NON-EFPS Filers, covered by Section 4 herein, SHALL MANDATORILY USE the eBIRForms Facility in ELECTRONICALLY SUBMITTING AND FILING ALL their Tax Returns.
Upon successful validation of the accomplished tax return, taxpayers shall receive a system-generated notification email which acknowledges that the tax return has been successfully filed. Taxpayer should print the Filing Reference Number (FRN) page generated by the system and the same shall be submitted to the Authorized Agent Banks (AABs) for the payment of the taxes due thereon. Sample printed Filing Reference Number (FRN) page is herein attached as Annex “A”.
x x x”
SECTION 3: IMPOSITION OF PENALTIES – All taxpayers, under existing issuances, who are mandatorily covered to file their returns using EFPS or eBIRForms, who will fail to do so, shall be imposed a penalty of One Thousand Pesos (P1,000) per return pursuant to Section 250 of the NIRC of1997, as amended.
In addition, the taxpayer, shall also be imposed civil penalties equivalent to 25% of the tax due to be paid, for filing a return in a manner not in compliance with existing regulations, thus, tantamount to wrong venue filing pursuant to Section 248 (A)(2) of the NIRC of 1997, as amended.
Moreover, Revenue District Offices are directed to include these non-compliant taxpayers in their priority audit program.”
Setting up eBIRForms Offline package v4.7.06)
The eBIRForms facility is available offline and you can directly download the file by following this link. To comply with this mandate of BIR, taxpayers are advise to:
- Download the offline eBIRForm facility
- Install the offline eBIRForm facility (if you cannot install directly, right click the installer and run as administrator)
- Setup your internet explorer for the printing preferences
Enrollment in the Online eBIRForms
eBIRForms has also an online filing and submission facility which is NOW MANDATORY and every taxpayer filing manually (Those Who Are NOT filing EFPS) are required to ENROLL in eBIRForms Online. After signing up with the eBIRForm you will receive an email that will instruct you to do the following:
Here is a sample of the Letter of Intent (Unofficial) which was copied from EFPS format.
Then you will receive another email confirmation for the activation of your enrollment, username, and default password. 🙂
Good luck!
