13 April 2015
REVENUE MEMORANDUM CIRCULAR NO. 19-2015
SUBJECT: Clarifications/Resolutions on Issues and Concerns to the
Frequently Asked Questions (FAQs) Relative to the Implementation of the
Electronic Platform in Filing Tax Returns under eFPS or eBIRForms for filing Income Tax Returns for Calendar Year 2014 Due on
or before April 15, 2015, and others.
TO : All Internal Revenue Officials, Employees and Others
Concerned
In connection with the
implementation of the Electronic Platform in Filing Tax Returns under eFPS or
eBIRForms specially for those filing or filing and payment of Income Tax
Returns for Calendar Year 2014 due on or before April 15, 2015, this Circular
is issued to provide answers/resolutions to FAQs in addition to those already posted
in the eFPS/eBIRForms Systems available in the BIR website.
1. What are the available electronic
platforms of the BIR in filing tax return?
There are 2 electronic
platforms available:
a) Electronic Filing and Payment System (eFPS)
b) Electronic Bureau of Internal Revenue Forms System
(eBIRForms)
2. How do I make use of eBIRForms?
The taxpayer must first
download the Offline eBIRForms Package from either of the following webistes:
or copy through taxpayer’s USB flash drive
from the RDO e-Lounge and install it in his/her computer.
The package contains the thirty-six (36) BIR
Forms comprised of Income Tax Returns (ITR); Excise Tax Forms; VAT Forms;
Withholding Tax Forms; Documentary Stamp Tax Forms; Percentage Tax Forms; ONETT
Forms and Payment Form. It is used in the preparation of tax returns. Users
must click on the "SUBMIT" button after successful form validation.
After downloading the
package, the taxpayer should now close the website, specially the BIR website
or go offline, so as not to congest traffic
going to the websites. After downloading, install the said package, and prepare
the returns offline. After preparing the returns offline, you should save the
copy of the return you will be filing by clicking the button, Final Copy, and
then click Submit. When you are ready to click the Submit button, make sure you
are online. When you click Submit, you will be redirected to eFile using Online eBIRForms System. After submitting the
returns online, the system will prompt you if you are already enrolled
in the Online eBIRForms System or not. If yes, you will be asked to provide
your user name and password. If not, you
will be asked to enroll and you will be redirected to the enrollment site. To
enroll, click on the “SIGN UP” tab.
Online eBIRForms System is a filing
infrastructure that accepts tax returns submitted online and automatically
computes penalties for tax returns submitted beyond the due date.
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3. What
are the systems requirements?
Supported Operating System: Windows
Vista, Windows 7;
Hard
disk drive space needed: at least 100 MB free space;
RAM
memory needed: Runs best on 2GB or higher;
ActiveX components via
Internet Explorer version 9;
Java Run-time Environment
version 1.7; and
eBIRForms Package is best
viewed in 1152 x 864 screen resolution.
4. What are the browser requirements?
a. Internet
Explorer v9
b. Mozilla
Firefox v16 or up
c. Google
Chrome v23 or up
Note: You can use any of the above
browsers during enrollment but you must have Internet Explorer v9 to be able to submit online.
5. Who are those mandated to use eFPS?
Those
mandated are the following:
• Taxpayer Account Management
Program (TAMP) Taxpayers (RR No. 10-2014)
. Accredited
Importer and Prospective Importer required to secure the BIR-ICC & BIR-BCC
(RR No. 10-2014)
. National Government Agencies (NGAs) (RR No.
1-2013)
• All Licensed Local Contractors (RR No. 10-2012)
• Enterprises Enjoying Fiscal Incentives (PEZA, BOI, Various Zone
Authorities, Etc.) (RR No. 1-2010)
• Top 5,000 Individual Taxpayers (RR No. 6-2009)
• Corporations with Paid-Up Capital Stock of P10 Million and above (RR No.
10-2007)
• Corporations with Complete Computerized Accounting System (CAS) (RR No.
10-2007)
. Procuring
Government Agencies with respect to Withholding of VAT and Percentage Taxes
(RR No. 3-2005)
. Government Bidders (RR No. 3-2005)
• Insurance companies and Stock brokers (RMC No. 71-2004)
• Large Taxpayers (RR No. 2-2002, as amended)
• Top 20,000 Private Corporation (RR No. 2-98, as amended)
6. Who are those mandated to use eBIRForms and
eFile?
RR
6-2014 mandates the use of eBIRForms as follows:
• ACCREDITED TAX AGENTS/ PRACTITIONERS & all its client-taxpayers who
authorized them to file in their behalf
• ACCREDITED
PRINTERS of Principal and Supplementary Receipts/Invoices
• One-Time Transaction (ONETT) taxpayers
• Those engaged in business, or those with mix income (both compensation
and business income) who shall file a “NO PAYMENT” Return (exception under RMC No. 12-2015)
• Government-Owned or Controlled Corporations (GOCCs)
• Local Government Units (LGUs), except barangays
• Cooperatives,
registered with National Electrification Administration (NEA) and Local Water
Utilities Administrations (LWUA)_______________________________________________________________________________
NOTE: For the filing of ITR for taxable
Year 2014, those mandated to use eBIRForms will be allowed to eFile even before enrollment and receive a system
generated email notification as an evidence of filed return. Enrollment
to eBIRForms will follow after the eFiling process.
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7. Under Sec. 4(3) of RR 6-2014 and RR 5-2015 mandating the use of
eBIRForms and electronically filing
“No Payment Returns”, who are those exempted and may file manually?
“No Payment Returns”, who are those exempted and may file manually?
The
following can file manually their “No Payment
Returns”: o Senior Citizen (SC) or Persons with Disabilities
(PWDs) filing for their own return; o Employees deriving purely
compensation income whether from one or
more employers, whether or not
they
have any tax due that need to be paid; o 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.
8. What are the steps in
enrolling?
Step 2: Click
eServices.
Step 3: Click
either eFPS or eBIRForms
Step 4: From the Login page, click on 'Enroll to eFPS or eBIRForms’
Step 5: The eFPS or eBIRForms online enrollment form appears.
Complete the required fields on the
Enrollment Form page. Then,
click on the "Submit" button.
Step 6: Submit to
BIR a certificate authorizing any three (3) officers designated to file the
return.
(Under Section 52 (A) of the Tax Code
(President or representative and Treasurer or Asst. Treasurer of the Corporation). Individuals enrolling online for
themselves shall be automatically activated without submitting any documents to BIR.
Note: Detailed process is enumerated in RMO 24-2013.
9. Are all taxpayers
required to electronically file returns?
NO, NOT ALL TAXPAYERS ARE REQUIRED TO
FILE ELECTRONICALLY. Only taxpayers
enumerated in items no. 5 and 6 of this RMC
are required/mandated to file electronically. Other taxpayers such as Micro Small
Medium Enterprises (MSME) who are filing their own returns and have tax payment
due are not required to file electronically. However, nothing prevents them to
voluntarily enrol and file using either the eFPS/eBIRForms electronic platform
of the BIR. Thus, the existing procedures on MANUAL FILING shall still apply.
10. Is
using eBIRForms mandatory
to all taxpayers?
NO. Only
those taxpayers enumerated under item no. 6 of this RMC (and as mentioned under
RR No. 6-2014) are mandated to use and enroll in the eBIRForms System.
Individual and non-individual taxpayers who do not fall under those categories
may still file manually using the printed BIR Forms or file using the generated
form from the Offline eBIRForms either manually or electronically by online
submission or e-Filing.
Illustration No. 1. Mr. A is a Single Proprietor who owns a Barbershop and
started his business operations last January 01, 2015. He is not required to
enroll and file electronically using eBIRForms. On April 2015, his business has
no operations thus he is going to file a No Payment Return on May 2015. This time, Mr. A is mandated to file
electronically his No Payment Return using eBIRForms since all No
Payment returns are mandated to file electronically using eBIRForms under RR
6-2014, as amended by RR 5-2015 and enroll in the eBIRForms system.
On the succeeding month,
if Mr. A tax return is with payment, can he still file manually using the
printed BIR Forms or eBIRForms? No. Since Mr.
A is already enrolled in the eBIRForm, he is henceforth required to file his
return electronically.
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Illustration
No. 2. Mr. B is a
Single Proprietor who is an Accredited Printer of the BIR. He is mandated to
enroll and file electronically using eBIRForms whether it is a No Payment or
with Payment tax return.
11. Should
the Revenue District Offices (RDOs) and
Authorized Agent Banks
(AABs) still accept
the
manual filing of tax returns for Income Tax Returns for Calendar Year ending December 31, 2014?
manual filing of tax returns for Income Tax Returns for Calendar Year ending December 31, 2014?
YES,
RDOs and AABs should continue to accept manually filed returns (either printed
BIR Forms or generated forms from the Offline eBIRForms). However, for
taxpayers that are mandated to use eFPS & eBIRForms
but continue to file manually, the taxpayer shall be subjected to the P 1,000
penalty per return pursuant to Section 250 of the NIRC of 1997 and 25%
surcharge for wrong venue under RR No. 5-2015. The RDOs shall assess the
penalties and surcharge after the filing of the returns.
12. What are the steps to
efile a return?
Step 1. Go to any of the website mentioned in
item no. 2 of this RMC and DOWNLOAD
the Offline
eBIRForms Package; Step 2. After downloading the Package, log off the
website.
Step 3.. INSTALL the Package you have previously downloaded, and then open
it. Step 4. Select the form and
FILL-UP by encoding data in the return; Step 5. VALIDATE after
completely encoding all necessary information. You may still update/modify
by
clicking EDIT if needed, and Indicate correct entries. Then click “Validate” again; Step
6. Click FINAL COPY (applicable only to ITRs in the eBIRForms)
Step 7. Go online and then SUBMIT
the accomplished tax return to eFPS or online eBIRForms.
Filing Reference Number (FRN) shall be generated in all returns as
acknowledgement of its receipt. However, for Income Tax Return filed for
Calendar Year 2014, acknowledgement in the form of email notification for
BIR Form Nos. 1700, 1701, 1702RT, 1702EX and 1702MX shall be received by the
taxpayer as evidence of eFiled ITR in the eBIRForms.
For eFPS, continue to ePay following existing issuances.
For eBIRForms, continue to ePay (upon availability)
or manually pay to any AABs/Collection Agents under the RDO where registered
following existing issuances.
13. Do
you still need
to submit the
printed form after
eFiling to the
RDO or AAB?
How about
attachment?
attachment?
If you electronically
file and electronically pay using eBIRForms or eFPS without any attachments
required, you don’t need to submit anything to the RDO/LTDO/LT Office. However, if there
are required attachments in your income tax returns, you shall submit to the RDO/LTDO/LT
Office within fifteen (15) days from the date of eFiling.
For eFPS:
a. Printed
copy of Tax Returns with Filing Reference Number (FRN) Page; and
b. Required
attachments.
For eBIRForms eFile and ePay (upon availability) / eFile and manually
pay:
a. Printed
copy of the return with the eMail Notification Page received:
b. Required
attachments
If there are other attachments to be submitted
such as Summary Alphalists of Withholding Tax (SAWT), Monthly Alphalists of Payees (MAP) required under BIR Form Nos. 1600,
1601E, 1601F, it shall prepared using
the Data
Entry Module or
Summary List of
Sales/Purchases/Importation for all
VAT taxpayers in
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BIR Form No. 2550Q prepared using the RELIEF
of the BIR and submitted via email to: esubmission@bir.gov.ph.
14. How do I know if the
form has already been submitted to the online eBIRForms System?
The tax return has been successfully filed if
the system displays the FRN along with the continue button to go to the FRN page. The page should also
display the message "The form has been successfully filed."
However, for eBIRForms on 2014 ITR filing (BIR
Form Nos. 1700, 1701, 1702RT, 1702EX, 1702MX), instead of an FRN, a system generated eMail Notification will be
received by the taxpayer as an evidence of eFiled return.
Users can also view their submitted forms by clicking on
the "Submitted Tax Returns" link.
15. After filling-up all necessary information in the return and validating
if all entries are correct, can I
still modify/correct/edit?
still modify/correct/edit?
Yes, modify/correct/edit
entries are still possible. The Offline eBIRForms is encouraged to be used to provide ample time for return preparation, and
does not require an internet connection. Ensure to click validate
everytime there are changes/edits/modifications.
16. What happens when I
click “FINAL COPY” of my ITR under eBIRForms?
Once
the FINAL COPY is clicked subsequent changes to the forms will no longer be
allowed. This is the final copy for
submission to the BIR. It creates an
encrypted copy with an xml file extension.
For taxpayers enrolled with eBIRForms,
type username and password for the return to be eFiled and an eMail Notification will be generated as proof
that the return has been received by the BIR. Then proceed to ePay (upon
availability) or manually pay following existing issuances.
For
taxpayers not enrolled with eBIRForms, after completing the returns in Offline
eBIRForms and click “FINAL COPY”, the system will ask if filing online, if “YES” is chosen, then
the return will be eFiled where an eMail Notification will be generated as
proof that the return has been received by the BIR. Proceed to manually pay
following existing issuances and procedures. Subsequently, when asked to enroll
to eBIRForms, if click “YES”, the system redirects to the eBIRForms enrollment process.
17. When do I PRINT the
final copy of my ITR?
After clicking the “FINAL COPY”, the system will pop-up a message that the data was
successfully
sent
to BIR. An email will likewise be sent
to taxpayer’s inbox and there’s a need to print and save the email notification as an evidence of
eFiled return. Click “OK”, will require to click “PRINT” for each page of the return as evidence of
eFiled return. Print three (3) copies
or as many as needed for future use. Ensure that the printed returns from electronic
platform should be similar to the official printed form issued by the BIR
without resizing/shrinking/enlarging.
18. What happens when I
click “SUBMIT”?
The
log-in page will appear, then type your username and password. The return will
be eFiled where a FRN will be generated as
proof that the return has been received by the BIR. Proceed to
ePayment/manual
payment for eBIRForms. The FRN Page/email notification may be printed for
future use.
However, under eBIRForms
for 2014 ITR filing (BIR Form Nos. 1700, 1701, 1702RT, 1702EX, 1702MX), instead of an FRN, a system generated
eMail Notification will be received by the taxpayer upon receipt of the
eFiled return, then proceed to manually pay following existing issuances.
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19.
If no email notification is received, what
shall I do?
To be
able to receive the EMAIL NOTIFICATION from the BIR on the submitted tax
return, make sure that all of the following
are complied with:
The email address
indicated/encoded in the return is VALID and ACTIVE.
The mailbox has enough
space/not “quota exceeded”.
BIR email is not in the
SPAM folder.
BIR website “bir.gov.ph” is NOT BLOCKED by your email provider. Non-compliance in
any of the above requires re-encoding
and re-submission of the return.
a. If
all of the above were undertaken and still NO EMAIL is received after two (2)
hours from
efiling, then MANUALLY eMail the generated xml file following the steps in Annex D of RMC
14-2015.
efiling, then MANUALLY eMail the generated xml file following the steps in Annex D of RMC
14-2015.
b. If after MANUALLY
emailing following the steps in Annex D of RMC 14-2015, and still NO
EMAIL is received after two (2) hours, then call the BIR for assistance, the help desk number
to call are also contained in Annex D of RMC 14-2015.
EMAIL is received after two (2) hours, then call the BIR for assistance, the help desk number
to call are also contained in Annex D of RMC 14-2015.
20. In the email
notification received from BIR using eBIRForms, there is an attached file (xml)
of the
efiled return. Can I open the attached file for my printing and use?
efiled return. Can I open the attached file for my printing and use?
NO, the attached file
is a programmed file and is encrypted for security purposes.
The final copy of the returns automatically
saved in the computer and can be retrieve/open thru the eBIRForms where the list of BIR Forms are shown, then select the form
number and the list of filed returns will
be displayed on the summary table with the corresponding return periods. Click
the specific return to be retrieved then click “view”.
21. Can I open the return
filed in online eBIRForms and re-print?
Yes, simply click on “Submitted Tax
Return” button and select the required return to view
and print.
22. I am both mandated to
use eFPS and eBIRForms, which one should I use?
Use eFS. However, for forms not available in
eFPS, use eBIRForms. In which case, enrollment to eBIRForms is required.
23. Why do I
receive an error
on the telephone number
field during enrolment
to the eBIRForms
System?
System?
It all depends on the browser of the computer
being used. eBIRForms System is compatible to Internet Explorer 9. Enter 3 numeric on the 1St box, then the 7 digit number in
the 2nd box. For browser Internet Explorer
10 or higher, use Google Chrome Browser
v23 or up and Mozilla FireFox v16 or up in enrolment.
24. Why do I receive an
error that my TIN is invalid during enrolment in the eBIRForms?
The TIN is not yet uploaded in the
eFPS/eBIRForms. Contact the RDO to upload TIN and proceed to enrolment.
25. Why can I
not file and
instead receive an
error that my
form is not
registered when I
submit my
return online using eBIRForms?
return online using eBIRForms?
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The form type is not updated in BIR’s database. Fill-out BIR Form No. 1905 (Update Registration Information) with the required attachments and
submit to the RDO where registered to update registration record.
26. HOW TO PRINT THE FORM?
To print the form make sure to adjust the PRINTER
SETTING to the following: On your computer
(Windows)
Start button > Devices
and Printers > Locate your printer
Right
click > Printing Preferences > Advances or select the FOLIO or LEGAL size on Paper Size option Click Ok.
Do not resize/shrink to
fit/enlarge or custom scale when printing.
Page scaling should be set
to ''NONE'' or ACTUAL SIZE.
Returns from electronic
platform should be similar to the Official printed form issued by the BIR.
All RDOs/AABs are mandated to accept
photocopied or electronic/computer-generated income tax returns, in lieu of the officially printed forms, provided that the said
forms are updated and originally filled-out and signed by the taxpayer
or his/her/its duly authorized representative; provided, further, that the said
income tax forms are printed in the format prescribed in RMO 24-2013 dated
September 11, 2013, printed in FOLIO size bond paper (8.5” x 13”) for ALL TAX
FORMS
EXCEPT for the annual
ITRs (BIR Form Nos. 1700, 1701 and 1702RT, 1702EX, 1702MX) which shall be printed using the A4 size bond paper (8.27” x 11.69”); portrait
orientation/layout.
Page set up margins (internet explorer) shall
be: Left margin: 0.146, Right margin: 0.148, Top margin: 0.14, Bottom margin:
0.14 inches, with no header, no footer.
27. What are the penalties for failure to file
returns under electronic systems of the BIR by taxpayers
mandatorily covered by eFPS or eBIRForms?
mandatorily covered by eFPS or eBIRForms?
All taxpayers, under the
existing issuances, who are mandatorily covered to file their returns using
eFPS or eBIRForms, who
fail to do so, shall be imposed a penalty of 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
filings a return not in accordance with existing regulations, thus, tantamount
to WRONG VENUE filing pursuant to Section 248
(A)(3) of the NIRC of 1997, as amended.
RDOs are directed to include non-compliant taxpayers in
their priority audit program.
28. Under RR
6-2014, mandated to
use eBIRForms are
tax agent/practitioners and
all its clients-
taxpayers. Clarify the term “Client-Taxpayers”?
taxpayers. Clarify the term “Client-Taxpayers”?
The term
“Client-Taxpayers” 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.
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The linking module of authorization by the client-taxpayer
to his/her tax agent/practitioner is available online via eBIRForms.
29. For purposes of penalty
calculation, when is the date the returns are eFiled?
For the purpose of determining the date when
the returns are filed, if no payment is required, it shall be the date the
original eFiling was duly submitted. Hence, it is necessary that the FRN and/or
email notification must always be kept as evidence of efiling. However, if
payment is required, it is the date of the payment that determines whether the
returns were file on time and whether or not surcharges, penalties and/or interest
shall be due.
In case of dispute, the final copy of the
return in file extension xml which can be viewed in the electronic platform of
the BIR shall prevail.
The system is available 24 hours everyday.
However, returns eFiled during tax deadline must be submitted on or before 10pm, to provide enough time in assuring that
the return was received by the BIR as evidenced by the FRN/email
notification received by the taxpayer.
30. Are those mandated to
eFile but filed manually be penalized?
Yes, under RR 5-2015. If
there will be an extension or waiver of penalties, the same shall be
circularized in a revenue issuance. However,
for those who are required to file because they fall under the “No Payment” returns, and they were
able to file manually their Income Tax Returns for Calendar Year 2014 on or before April 15, 2015, they may refile their returns online on or
before June 15, 2015 without incurring any penalty.
31. Should
penalties be imposed for some returns of taxpayers with peculiar transactions
such as: a)
those with NOLCO of over four (4) years e.g. renewable energy where NOLCO is seven (7) years,
and b) ONETT specifically for Capital Gains Tax Return (CGT) where payments should be where
the property is located?
those with NOLCO of over four (4) years e.g. renewable energy where NOLCO is seven (7) years,
and b) ONETT specifically for Capital Gains Tax Return (CGT) where payments should be where
the property is located?
Yes, penalties shall be imposed for those not
electronically filing but are mandated to use eFPS/eBIRForms. Provided, where
there are systems enhancements being developed to conform with the special requirements, these taxpayers may be
allowed to manually file on their peculiar nature without penalties.
Provided further, that upon systems availability, conformance of electronic
platform must be complied with.
32. Can filing anywhere of
ITR be allowed?
No. All taxpayers must file where they are registered. The only instance where you are not
required to file your
return physically with where the taxpayer is registered is when they
submit and file the returns online, using either the eFPS or the eBIRForms platform.
33. Where will employees of
Large Taxpayers (LTs) file their ITRs?
Under RMC 10-2015, for
taxable year 2014, LT employees will file to the RDO where the LT is physically
located/situated or RDO where the taxpayer is registered. As such, if with
payment, it shall be within the concerned RDO. They can file manually to the
concerned RDO for “No Payment Return”. However, they are encouraged to prepare and fill-up forms using the Offline
eBIRForms and submit via email for their ease, convenience and avoid long lines
during the filing period.
34. Is disclosure of
Supplemental Information mandatory?
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RMC 13-2015 provides that all juridical
entities/corporations are mandated to disclose Supplementary Information such
as Income/Receipts/Revenue subjected to Final Withholding including Real
Properties/stock transactions, Income/Receipts/Revenue Exempt from Income Tax,
etc. For individuals filing BIR Form Nos.
1700 and 1701, it shall be optional for calendar year 2014 due for filing on or
before April 15, 2015, and mandatory starting calendar year 2015.
35. Can I use offline
eBIRForms even if I am enrolled with eFPS?
Yes, all taxpayers
enrolled in either eFPS or eBIRForms or those who will file manually, are
encouraged to use Offline eBIRForms for ease and convenience, and to provide
them ample time to encode/edit and complete their returns. Upon completion of
the return and when ready to submit, to either eFPS or online eBIRForms. This will provide better opportunity for all to
connect to BIR faster and with ease. Only then taxpayer will be redirected to
the login page to type username and password.
36. What do I need to
present to the AABs to pay my Annual Income Tax? I
In paying the tax due for the returns eFiled using eBIRForms, you must
present to the AABs the following: Printed
copy of returns duly signed, and Email notification of successful e-Filing;
For eFPS, eFile and FRN shall be generated by the system,
then continue to ePay.
37. How do I
submit attachments for
the voluminous creditable
withholding taxes under
BIR Form
Nos. 2307 / 2316?
Nos. 2307 / 2316?
Under RR 2-2015, the SAWT is submitted using
Data Entry and validation module of the BIR under RR 1-2014. On the other hand,
in lieu of the submission of hard copies of BIR Form Nos. 2307/2316 as an attachment to SAWT, must SCAN the original copies
of BIR Form No. 2307 through a scanning machine or device; store the
soft copies using pdf file format with filenames alphabetically arranged in
DVD-R.
Submit the DVD-R
(properly labeled) to the BIR where registered, together with a Notarized
Certification of said RR, duly signed by the authorized representative of the
taxpayer certifying that the soft copies of the
said form are the complete and exact copies of the original thereof. The
filename shall contain the following
information separated by an underline: BIR registered name of the
taxpayer-payor, TIN including branch code and Taxable period. Example:
Rizal Mfg.Corp_131885220000_09312014
However, if
several BIR Form No. 2307 of same payor and same taxable period, indicate at
the end the
series number suffix such as: Bonifacio Mfg.Corp_131885250000_09312014_1; Bonifacio
series number suffix such as: Bonifacio Mfg.Corp_131885250000_09312014_1; Bonifacio
Mfg.Corp_131885250000_09312014_2; Bonifacio
Mfg.Corp3_131885250000_09312014_3
This requirement is mandatory for all Large
Taxpayers. Any non-LTS may, at its/his/her option comply with the said
requirements. Provided, that non-LTS shall no longer be allowed to submit in
hard copies thereafter once the said taxpayer opted to comply with the
requirements prescribed by the Regulations.
All concerned
are hereby enjoined
to be guided
accordingly and to
give this Circular
as wide a
publicity as possible.
(Original Signed)
KIM
S. JACINTO-HENARES Commissioner of Internal Revenue
RMC 19-2015 FAQs Relative to the Implementation of the Electronic Platform in Filing Tax Returns under eFPS or eBIRForms
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