RMC - 21-2015 Alternative Mode in the Filing of BIR Form Nos. 2551M,
2551Q, 2550M and 2550Q using
the ELECTRONIC PLATFORMS OF BIR
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF
FINANCE
BUREAU OF INTERNAL REVENUE Quezon City
April 15, 2015
REVENUE
MEMORANDUM CIRCULAR NO. 21-2015
SUBJECT : Alternative Mode
in the Filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q
using the ELECTRONIC PLATFORMS OF BIR
TO : All
Internal Revenue Officials, Employees and Others Concerned
This
Circular is issued to provide guidelines in filing BIR Form Nos. 2551M, 2551Q,
2550M and 2550Q, using the
ELECTRONIC PLATFORMS. This circular does not cover taxpayers who are not
mandated to use eFPS/eBIRForms and who have not opted to file electronically,
and thus, the existing procedures on manual filing shall apply.
Those taxpayers filing with
payment or no payment using the Offline eBIRForms of the said forms, shall
follow the same procedures in Annex D of RMC 14-2015 and efiled by attaching
xml file to email. After validating the tax return, click “FINAL COPY”,
open the directory “C:\eBIRForms\IAF_RDO_Copy\”
in the computer. Look for the xml file of the encoded tax return form with
the following naming convention:
FILENAME = <999999999999-XXXXXX-99999999.xml>
(e.g.
999999999000-2551M-032015.xml / 999999999000-2550Q-032015Q1.xml )
wherein,
999999999999 - The First 12 digits is the TIN including the Branch Code;
XXXXXX - The next digits (maximum of 6) is the BIR Form Number;
999999999999 - The First 12 digits is the TIN including the Branch Code;
XXXXXX - The next digits (maximum of 6) is the BIR Form Number;
99999999 -
The Return Period or the Taxable Year (maximum of 8 digits); and
.xml -
The file type extension
Attach the xml file to an
email and send to BIR using the following email subject and email address:
|
Form No
|
eMail Subject
|
eMail Address
|
|
2551M
|
RDO_2551
M_TIN_taxable_period
|
|
|
2551Q
|
RDO_2551 Q
_TIN_taxable_period
|
|
|
2550M
|
RDO_2550M
_TIN_taxable_period
|
|
|
2550Q
|
RDO_2550Q
_TIN_taxable_period
|
2550Q @bir.gov.ph
|
Note: Sample eMail Subject
= 43A_2550Q_999999999000_032015Q1 / 43A_2550M_999999999000_032015
Print
eMail Notification as evidence of efiled return from the BIR and the tax
return, then proceed to Authorized Agent
Bank/collection agent for manual payment following existing procedures.
Those taxpayers mandated to use eFPS (e.g.
TAMP) after several attempts of unsuccessful efiling, must print evidence/proof thereof (print screen with the message
as given by the system). Further, to protect them from penalties to be imposed
in the future, they should:
a. Report/call
HELPDESK and get Trouble Ticket Log; or
b. Report to BIR CONTACT CENTER 981-8888 and get
Reference Number of the call.
Thereafter, they should manually
file and manually pay following existing procedures. They should file
on or before the due dates of the respective returns and attach the proof of
unsuccessful eFPS attempts, then, RE-FILE ELECTRONICALLY not later than thirty
(30) days from the deadline.
Penalties imposed under
RR 5-2015 on filing using a mode/venue different from that prescribed shall be
waived provided that the subject returns have been re-filed electronically in
the BIR's systems as mentioned in the preceding paragraph.
All concerned are hereby enjoined to give this
Circular as wide a publicity as possible.
(Original Signed)
KIM S. JACINTO-HENARES
Commissioner of Internal Revenue
RMC - 21-2015 Alternative Mode in the Filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using the ELECTRONIC PLATFORMS OF BIR
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