Announcement from the BIR Commissioner eFPS or eBIRFORMS

Announcement from the BIR Commissioner eFPS   or eBIRFORMS

Announcement from the BIR Commissioner eFPS   or eBIRFORMS

RR 5- 2015 Imposition of Penalties for Failure to File Returns Under the Electronic Systems of the B1R

RR 5-2015 

Amendment to RR No. 6-2014 dated September 5, 2014 and Imposition of Penalties for Failure to File Returns Under the Electronic Systems of the B1R by Taxpayers Mandatorily Covered by eFPS or eBIRForms

All Internal Revenue Officials, Employees and Others Concerned

The B1R aims to provide taxpayers ease and convenience in the preparation, filing and payment of tax returns through the development of e-services such as the Electronic Filing and Payment System (eFPS) and the Electronic Bureau of internal Revenue Forms (eBIRForms). It assures accuracy and completeness of information provided therein which can be used as a reliable reference for statistics, analysis and studies not only by the Bureau, but also by other agencies.

SECTION 1. SCOPE - Pursuant to the provisions of Section 244 of the National Internal Revenue Code (NIRC) of 1997, as amended, in relation to Section 27 of Republic Act No. 8792, otherwise known as the "Electronic Commerce Act", these regulations are hereby promulgated to require mandatory use of eBIRForms facility for those required to do so under Revenue Regulations No. 6-2014 and to impose penalties for failure to electronically file returns using the eFPS and eBIRForms facilty.

SECTION 2. AMENDMENTTO RR 6-2014-The use of the e-BIRForms 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 eBIR Forms 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 e-mail which acknowledges that the tax return has been successfully filed. Taxpayer should print the Filing Reference (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 FRN page is herein attached as Annex "A".

X x x

SECTION 3. IMPOSITION OF PENALTIES -All taxpayers, under existing issuances, who are mandatory covered to file their returns using eFPS or eBIRForms, who fail to do so, shall be imposed a penalty of One Thousand Pesos (P1,000) per return pursuant to Section 250 of the NIRC of 1997, 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.

SECTION 4. REPEALING CLAUSE - Any revenue issuances that are inconsistent herewith are hereby repealed, modified or amended accordingly.

SECTION 5. EFFECT1V1TY CLAUSE -These Regulations shall stake effect immediately

RR 5- 2015 Imposition of Penalties for Failure to File Returns Under the Electronic Systems of the B1R 

RMC 11-2015 CLARIFICATION ON TAX PRACTIONERS/AGENTS MANDATED TO USE THE ELECTRONIC BUREAU OF INTERNAL REVENUE FORMS (eBIRFORMS)

RMC 11-2015 

SUBJECT  CLARIFICATION ON REVENUE REGULATIONS NO. 6-2014 ON TAX PRACTIONERS/AGENTS MANDATED TO USE THE ELECTRONIC BUREAU OF INTERNAL REVENUE FORMS (eBIRFORMS)

TO

All Internal Revenue Officers, Business Establishments, and Others Concerned.

This Circular is issued to clarify Section 4 (1) of Revenue Regulations No. 6-2014, which states that:

"xxx

"Section 4. MANDATORY COVERAGE. Only those non-eFPS filers are covered by this Regulations:

1.   Accredited Tax Agents/Practitioners and all its client-taxpayers;

xxx"

The term "Client-Taxpayers" above mentioned shall mean those taxpayers who are otherwise authorizing their tax agents/practitioners to file on their behalf. 

Thus, client-taxpayers whose tax agents/practitioners only sign the audit certificate but have no authority to file the returns in their behalf are not covered by the said Revenue issuance. 

The linking module of authorization by the client-taxpayer to his/her tax agent/practitioner is available online via eBIRFORMS.

It shall be noted however that the taxpayer may cancel anytime his/her authorization prior to the termination of their client-agent relationship.

Tax agents/practitioners should encourage their client-taxpayers to use the electronic filing and payment facilities of the Bureau via eBIRFORMS and eFPS.

All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible.

RMC 11-2015 CLARIFICATION ON TAX PRACTIONERS/AGENTS MANDATED TO USE THE ELECTRONIC BUREAU OF INTERNAL REVENUE FORMS (eBIRFORMS)

How to Sign up Online eBIRFORMS

How to Sign up Online eBIRFORMS

The online registration link is accessible few days after the 2015 implementation but after few weeks it is very difficult or near impossible to click the same link.

This is not an active feature of the BIR website. 

How to Register Online eBIRFORMS

RMC 12-2015 Clarification on the Filing of No Payment Returns

RMC 12-2015  Clarification on the Filing of No Payment Returns

SUBJECT: Clarification on the Filing of No Payment Returns in relation to Revenue Regulations (RR) Nos. 6-2014 and RR 5-2015 Mandating the Use of the Electronic Bureau of Internal Revenue Forms (eBIRForms)

TO        :   All Internal Revenue Officers, Business Establishment, and Others Concerned

This Circular is issued to clarify Section 4(3) of Revenue Regulations Nos. 6-2014 and RR 5-2015, mandating the use of eBIRForms and electronically filing "no payment returns". The following taxpayers may file manually "no payment returns" to the Revenue District Office (RDO) where registered using officially printed forms/photocopied or electronic/computer-generated returns:

1.       Senior Citizen (SC) or Persons with Disabilities (PWD) filing for their own return;

2.       Employees deriving purely compensation income and the income tax of which has been withheld correctly showing tax due is equal to the tax withheld whether single or multiple employers (with two or more employers concurrently and successively at anytime during the taxable year);

3.       Employees qualified for substituted filing under RR 2-98 Sec. 2.83.4, as amended, but opted to file for an Income Tax Return (ITR) and are filing for purposes of promotion (PNP/AFP), loans, scholarship, foreign travel requirements, etc.

The above-taxpayers are encouraged to use offline eBIRforms for ease and convenience in the preparation, validation, computation rules and efficiently check for completeness and correctness of taxpayer input. However, they are encouraged as much as possible to file their returns electronically to avoid the crowd and long lines.

It is further clarified that all business taxpayers with no payment returns mandated to use eBIRForms/EFPS must electronically file return.

All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible.

Clarification on the Filing of No Payment Returns in relation to Revenue Regulations (RR) Nos. 6-2014 and RR 5-2015