REPUBLIC OF THE
PHILIPPINES DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City
May 6, 2015
REVENUE MEMORANDUM CIRCULAR
NO. 26-2015
SUBJECT : Alternative Mode in the Filing of Several Returns Using
the ELECTRONIC PLATFORMS
of the Bureau of Internal Revenue (BIR) and Re-efiling of
All Other Forms
TO : All Internal
Revenue Officials, Employees and Others Concerned
This Circular is issued to provide
guidelines in the filing of various BIR Forms listed below using the ELECTRONIC
PLATFORMS of the BIR. This circular does not cover taxpayers who are not
mandated to use Electronic Filing and Payment System (eFPS)/Electronic Bureau
of Internal Revenue Forms (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 efile 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.
999999999000-1601C-042015.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;
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
|
1601-C
|
RDO_1601C_TIN_taxable period
|
|
1601-E
|
RDO_1601E_TIN_taxable period
|
|
1601-F
|
RDO_1601F_TIN_taxable period
|
|
1600
|
RDO_1600_TIN_taxable period
|
|
1602
|
RDO_1602_TIN_taxable period
|
|
1603
|
RDO_1603_TIN_taxable period
|
|
1606
|
RDO_1606_TIN_taxable period
|
|
2551M
|
RDO_2551M_TIN_taxable period
|
|
2551Q
|
RDO_2551Q _TIN_taxable period
|
|
2550M
|
RDO_2550M _TIN_taxable period
|
|
2550Q
|
RDO_2550Q _TIN_taxable period
|
2550Q @bir.gov.ph
|
1700
|
RDO_1700_TIN_taxable
period
|
|
1701
|
RDO_1701_TIN_taxable
period
|
|
1702EX
|
RDO_1702EX_TIN_taxable period
|
|
1702MX
|
RDO_1702MX_TIN_taxable period
|
|
1702RT
|
RDO_1702RT_TIN_taxable period
|
|
1701Q
|
RDO_1701Q_TIN_taxable period
|
|
1702Q
|
RDO_1702Q_TIN_taxable period
|
Note: Sample eMail
Subject = 040_1601E_999999999000_042015
43A_2550Q_999999999000_032015Q1
1
If return is with payment,
print eMail Notification as evidence of efiled return from the BIR and the tax
return, then proceed to Authorized Agent Bank (AAB)/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 on or before the due date; or
b. Report to BIR
CONTACT CENTER 981-8888 and get Reference Number of the call.
However, they should manually file and
manually pay on or before the due date 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 within
fifteen (15) days after the statutory deadline set for the relevant returns
starting return period April 2015 which will be filed May 2015. 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 26- 2015 Alternative Mode in the Filing of Several Returns Using the ELECTRONIC PLATFORMS of the Bureau of Internal Revenue (BIR) and Re-efiling of All Other Forms
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