Fopm Aa Training Tax Module

Tax Compliance
BIR Forms (Manual and Online)

Dealing with Letter of Authority (LOA) and Letter Notice (LN) from
BIR
OVERVIEW OF
BIR FILING
SYSTEM
OVERVIEW OF BIR FILING SYSTEM

FILING SYSTEM
MODE OF FILING
MODE OF PAYMENT
MANUAL
MANUALLY
MANUALLY
EFPS
Electronically using
EFPS Platform(RR 92011)
Electronically
E-BIRForm
Electronically using
1.Offline EBIRForms
System v5.0(RMC 312015,supersedes RMC
26-2015)
or thru
2.Online EBIRForms
System
Manually
Or
Electronically(RMC 382014)
DEFINITION OF
TERMS
DEFINITION OF TERMS
Offline Activity is accomplished while individual is not connected to the

internet
Online Activity is accomplished while individual is connected to the

internet
Manual filing Taxpayer fills up form offline, prints it and submits form to
AAB, RDO/ RCO.
Electronic filing (in reference to the use of the eBIRForms)Taxpayer fills up the forms using the downloadable eBIRForms (offline)
package.
Manual payment Taxpayer or tax agent physically hands over payment

to AAB or RCO
Electronic payment Taxpayer or tax agent enrolls in a payment system,

and directly uses the system for payment online.
RATIONALE OF IMPLEMATION OF
THE ELECTRONIC PLATFORM IN
FILING RETURNS
The BIR 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 lnternal Revenue Forms
(eBlRForrns). 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.
BIR FORMS
AND DEADLINES
BIR FORMS
DEADLINE
PARTICULARS
BIR FORM
15
FILING OF LOOSELEAF BOOKS OF ACCOUNTS AND DUPLICATE COPY

OTHER LOOSELEAF FORMS
N/A
15
EWT REMITTANCE FOR DECEMBER OF PREVIOUS YEAR
1601E
30
PAYMENT FOR RENEWAL OF REGISTRATION
0605
MARCH
ANNUAL ALPHALIST OF PAYEES FOR WITHHOLDING TAX EXPANDED
1604-E
APRIL
15
AUDITED FS AND INCOME TAX RETURN AND PAYMENT FOR 2014
1702
MAY
29
FILING AND PAYMENT OF 1ST QUARTER INCOME TAX FOR 2015
1702-Q
AUGUST
29
FILING AND PAYMENT OF 2ND QUARTER INCOME TAX FOR 2015
1702-Q
NOVEMBER
28
FILING AND PAYMENT OF 3RD QUARTER INCOME TAX FOR 2015
1702-Q
29
FILING OF MANUAL BOOKS OF ACCOUNT AND ACCOUNTING RECORDS

(for those who don't have approval to use loose-leaf books of accounts)
N/A
MONT
H
DATE
JANUARY
DECEMBER
BIR FORMS
DEADLINE
PARTICULARS
BIRFORM
NON-EFPS
EFPS FILERS (GROUP E) FILERS(EBIRFORM USER)
11TH DAY OF THE MONTH*
21ST DAY OF THE MONTH*
21ST DAY OF THE MONTH*
10TH DAY OF THE MONTH
2OTH DAY AFTER THE CLOSE OF TAXABLE QUARTER
25TH DAY AFTER THE CLOSE OF TAXABLE QUARTER
MONTHLY REMITTANCE OF
EXPANDED TAX WITHHELD FROM
PREVIOUS MONTH
1601-E
MONTHLY REMITTANCE OF
COMPENSATION TAX WITHHELD
FROM PREVIOUS MONTH
1601-C
MONTHLY FILING AND/OR

REMITTANCE OF VAT FROM
PREVIOUS MONTH EXCEPT FOR THE
LAST MONTH OF EACH QUARTER
2550-M
MONTHLY FILING AND/OR

REMITTANCE OF PERCENTAGE TAX
FROM PREVIOUS MONTH
2551-M
SUMMARY AND REMITTANCE OF

PERCENTAGE TAX FOR THE
QUARTER ENDED
SUMMARY AND REMITTANCE OF VAT
FOR THE QUARTER ENDED
2551-Q
2550-Q
EFPS
EFPS Definition (RR 9-2001, Aug

3, 2001)
EFPS stands for Electronic Filing and Payment System
The system developed and maintained by the BIR for
electronically filing tax returns, including attachments, if any,

and paying taxes due thereon, specifically through the internet
RR 9-2001 was promulgated to regulate the electronic filing of
tax returns and payment of taxes
EFPS Coverage (RR 1-2013, Jan 23,

2013
and RR 10-2014, Dec 10, 2014)
The following taxpayers are mandated to make use of the EFPS:
Large taxpayers (RR 1-1998, Apr. 8, 1998) duly notified by the

BIR
Top 20,000 private corporations (RR 14-2008, Nov. 26, 2008)duly

notified by the BIR
Top 5,000 individual taxpayers (RR 6-2009, Jul. 9, 2009) duly

notified
by the BIR
Taxpayers joining public bidding pursuant to EO No. 398 (RR 32005,
Feb. 16, 2005)

2013
and RR 10-2014, Dec 10, 2014)
Continuation
Corporations with paid-up capital stock of P10M and above
Enterprises enjoying fiscal incentives granted by other

government
agencies (RR 1-2010), such as, PEZA-registered entities and those

located within Special Economic Zones
National Government Agencies (government offices), in so far as

remittance
of withheld VAT and business tax is concerned (RR 1-2013, Jan. 23,
2013).

2013
and RR 10-2014, Dec 10, 2014)
Continuation
Corporations with complete computerized accounting system (RR 162006, Apr. 15, 2006)
Taxpayer Account Management Program (TAMP) taxpayers,

whether individual or juridical entities that have been
identified by RDO based on selection criteria pursuant to
existing revenue issuances (RR 10-2014, Dec.10, 2014).
Accredited importers with BIR-ICCs and BIR-BCCs (RR 10-2014,

Dec.10, 2014)
Licensed contractors general contractors licensed by Philippine
Contractors Accreditation Board and DTI (RR 10-2012, Jun. 1, 2012)
Insurance companies and stock brokers (RMC 71-2004, Oct. 15, 2004)
Notice for Mandatory Use of EFPS

Facility
EFPS REQUIREMENTS FOR AVAILING

SYSTEM
First, you should be registered with BIR-Integrated Tax System;
Next you should submit a Certification from the President of the

corporation authorizing two (2) officers to file return and to enroll
for availment of the eFPS, as well as a Letter of Intent to avail of
eFPS;
Enrollment in eFPS; and
Enrollment with any eFPS-Authorized Agent Bank (eFPS-AAB) for

use of their e-payment system.
SAMPLE LETTER OF INTENT
EFPS Guidelines and Procedures in

Enrollment
RMO 5-2002 (Apr. 1, 2002)
RMO 19-2002 (July 9, 2002)
RMO 10-2006 (December 12, 2005)
RMC 55-2006 (July 20, 2006)
RMC 15-2012 (April 3, 2012)
RMC 43-2012 (August 10, 2012)
RMC 71-2004 insurance companies and stock brokers (Oct. 15,

2004)

Enrollment
To learn more about EFPS enrollment procedure, you may visit

the link EFPS FAQS.html
EFPS
FILING PROCEDURE
EFPS FILING PROCEDURE

Enrollment
EFPS
PAYMENT
PROCEDURE
EFPS PAYMENT PROCEDURE
EFPS Time of
Filing
EFPS Time of Filing (RR 26-2002, Dec.

5,
Industries
Monthly Withholding Monthly VAT
2002)
Tax
Declarations
Returns (except
withholding
of VAT )
and % Tax Returns
15 days following end

of the
month

of the
month
Group A
Banking Institutions
Insurance and Pension
Funding
Non-bank financial
intermediation
Activities auxiliary to
financial
intermediation
Construction
Water transport
Hotels and restaurants
Land Transport

5,
Industries
2002)
Tax
Declarations
Returns (except
withholding
of VAT )
and % Tax Returns
Group B
Manufacture of
- and Repair of furniture
of the
- Basic metals
month
- Chemicals and chemical
products
- Coke, refined petroleum
& fuel products
- Electrical machinery &
apparatus NEC
- Fabricated metal products
- Food, products and
beverages
- Machinery, precision,
optical instruments

of the
month

5,
Industries
2002)
Tax
Declarations
Returns (except
withholding
of VAT )
and % Tax Returns

of the
month

of the
month
Group B
Manufacture of
- Textiles
- Tobacco products
- Wood and wood products
- NEC
Metallic Ore Mining
Non-metallic mining and
quarrying

5,
Industries
2002)
Tax
Declarations
Returns (except
withholding
of VAT )
and % Tax Returns

of the
month

of the
month
Group C
Retail sale
Wholesale trade and
commission trade
Sale, maintenance,
repair of motor vehicle,
sale of automotive fuel
Collection, purification
and distribution of
water
Computer related
activities
Real estate activities

5,
Industries
2002)
Tax
Declarations
Returns (except
withholding
of VAT )
and % Tax Returns

of the
month

of the
month
Group D
Air transport
Electricity, gas, steam, &
hot water supply
Postal and
telecommunications
Publishing, printing and
reproduction of
recorded media
Recreational, cultural and
sporting activities
Recycling
Renting of goods and
equipment
Supporting and aux

5,
Industries
2002)
Tax
Declarations
Returns (except
withholding
of VAT )
and % Tax Returns

of the
month

of the
month
Group E
Activities of membership
organizations
Health and social work
Private educational services
Public admin and defense
compulsory
social security
Public educational services
Research and development
Agricultural, hunting and
forestry
Farming of animals
Fishing
Other service activities
Miscellaneous business
activities
EFPS Time and Filing of Returns (Amended

by RR 26-2002, December 5, 2002 and further
amended by RR 05-2004, April 26, 2004)
For all the other additional returns/forms included in the EFPS, the
filing of the returns/forms shall be on or before the due dates

provided for by applicable laws and regulations for the filing of a
return/form and payment of the corresponding tax.
To erase any doubt and to ensure receipt by the BIR before midnight
of the due dates prescribed above for the filing of a return, the
electronic return shall be filed on or before 10:00 p.m. of the above
prescribed due dates.
For purposes of these regulations, the industry of the taxpayer is its
primary line of business or the primary purpose of its existence as

stated in the Articles of Incorporation, for corporate taxpayers.
EFPS Time and Filing of Returns (Amended

by RR 26-2002, December 5, 2002 and further
amended by RR 05-2004, April 26, 2004)
The paper copy of the audited financial statements shall be filed
within fifteen (15) days from the date of filing of BIR Form No. 1702.
The taxpayer is required to file four (4) copies of the audited
financial
statements (FS). RR 9-2001, Aug. 3, 2001
When the return is deemed filed

and paid?
The return is deemed filed, on the date appearing
in, and after a Filing Reference Number is generated and issued to

the
taxpayer via the EFPS. The tax due thereon is deemed paid after a
Confirmation Number is issued to the taxpayer and to the BIR by
the AAB. In addition, an Acknowledgement Number shall be issued
by the BIR to the taxpayer to confirm that the tax payment has
been credited to the account of the government.
Will there be incentives if I avail of

eFPS?
Your payment will not be subjected to penalties if you e-file

earlier and pay at a later date as long as it is done within the due
date.
EFPS FAQS
EFPS FAQS
EBIRFORM
EBIR FORM DEFINITION OF TERMS

EBIRForms Refers to two types of electronic services provided by
BIR relative to the preparation, generation, and submission of tax
returns, which are
the following:
Offline eBIRForms Package
Online eBIRForms System

eBIRForms Software Package / Offline eBIRForms Packageis a tax preparation software that allows the taxpayer and ATA to
accomplish or fill up tax forms offline. An alternative mode of
preparing returns which deviates from conventional manual process
of filling up tax returns

Online eBIRForms System
- Is a filing infrastructure that accepts tax returns submitted online
and
automatically computes penalties for tax returns submitted beyond
due date.
- The system creates secured user accounts thru enrollment for use
of
the online System, and allows ATA to file on behalf of their clients
e-BIR Forms RMC 61-2012, Oct.

12, 2012
Authorizing the use of Electronic Bureau of Internal Revenue Forms
Package in the preparation and filing of tax returns
- Pilot basis
- Available to all non-EFPS filers with or without internet access
- eBIR Forms package can be downloaded at BIR website at that
time
e-BIR Forms RMO 24-2013, Sept.

11, 2013
Prescribing the guidelines, policies, and procedures on the use of
electronic Bureau of Internal Revenue Forms (eBIR Forms) in relation
to
RMC 61-2012
e-BIRForms RR 6-2014, Sept. 5,

2014
Mandatory use of eBIRForms in filing of all tax returns by non-EFPS
Filers
Coverage:
- Accredited tax agents/practitioners and all its client-taxpayers(clarification on RMC 112015)
- Accredited printers of principal and supplementary receipts/invoices
- One-time transaction taxpayers
- Those who shall file a no payment return
- GOCCs
- LGUs, except barangays
- Cooperatives registered with National Electrification Administration and Local Water
Utilities Administration
e-BIRForms RR 6-2014, Sept. 5,

2014
RMC
MARCH 27,2015
Clarifies11-2015,
the meaning of Client-Taxpayers
The term Client-Taxpayers mean those taxpayers who are
otherwise authorizing their tax agents/practitioners to file on their
behalf.
Thus client-taxpayers whose agents/practitioners only sign the audit
certificate but have no authority to file return in their behalf are not
covered by the said circular.
e-BIRForms RR 5-2015, Mar. 17,

2015
Amendment to RR 6-2014
Non-EFPS filers, covered by Section 4 of RR 6-2014, shall
mandatorily
use the eBIRForm facility in electronically submitting and filing all
their tax returns.
e-BIRForms RR 5-2015, Mar. 17,

2015
Amendment to RR 6-2014
Non-EFPS filers, covered by Section 4 of RR 6-2014, shall
mandatorily
use the eBIRForm facility in electronically submitting and filing all
their tax returns.
Availability of eBIRForms Package

Version 5.0
(RMC 31-2015, June 5,2015)
RMC 31-2015, June 5,2015

Availability of eBIRForms Package Version 5.0
Downloadable from the following sites
1.1. www.knowyourtaxes.ph;
1.2. www.dof.gov.ph;
1.3. Dropbox using this link: http://goo.gl/UCr8XS
1.4. www.bir.gov.ph
RMC 31-2015, June 5,2015

All the thirty-six (36) tax returns available in the package can be
filed by clicking the SUBMIT or FINAL COPY button and the
taxpayer will receive the corresponding confirmation thru email
notification. Taxpayers using this new version shall follow these
simple and convenient steps:
Step 1. DOWNLOAD, INSTALL and RUN eBIRForms Package version
5.0;
Step 2. FILL-UP directly by encoding data in the tax return;
Step 3. Click VALIDATE after accomplishing the tax return. If there
are changes to make, click EDIT
button. Make sure to validate after every changes made.
Go to http://www.bir.gov.ph/ home
page then download the Offline BIR
forms package.
Extract the zip file and click the

eBIRForms Package 5.0
Choose eBIRForms which will appear

initially then install.
Then this message box will appear upon installation
Click the eBIRForms Icon that will appear upon completion

of its installation
Start-up menu
Desktop Shortcut
EBIR FORM FILING

PROCEDURE
Upon entering the eBIRForms, fill-out the required

fields as means of registration.
After filling out the fields click the fill-up key
This message box will appear after as a means of

confirmation. Fill-out the same and click submit.
Upon submission this message box will

appear confirming your registration.
From the dropped down list of BIR forms

choose the form you are going to fill up on
out example it is 2550Q
Fill out the fields
Submmision
As stated on RMC no.31-2015
Step 4 SUBMIT
Click Validate for checking if all your inputs are correct
After validation and there is no error found, Click

the SUBMIT button that will lead you to BIRs site
Input the Username and Password given by the BIR

upon registration
NOTE: we dont know what it looks like beyond this
point
Step 4.2 If unsuccessful, click FINAL COPY button

to use an alternative mode of electronic
submission and you will receive an email
confirmation of tax return receipt from BIR.
You will be reentering the Username and

password given by the BIR and Confirmation
Message box will pop-up. Shortly you will receive
an email confirming your submission.
RMC 31-2015, June 5,2015

Step 4. Click SUBMIT:
4.1 If successful, taxpayer will be redirected to eBIRForms home
page and follow further
instructions.
4.2 If unsuccessful, click FINAL COPY button to use an alternative
mode of electronic
submission and an email confirmation will be received by the
taxpayer. For those who are not
yet enrolled to the eBIRForms System, it is required to fully and
unconditionally agree to the
Terms of Service Agreement (TOSA).
RMC 31-2015, June 5,2015

eFPS filers can use the package to fill-up the tax returns offline and
submit to eFPS without the need to click on FINAL COPY (Currently
applicable for BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX, 1702MX, 2200A and 2200T).
Tax payments can be made through Authorized Agent Banks (AABs),
Collection Officers, Online Payment through selected AABs (Online
Retail Banking) or GCash (up to P10,000.00) per RMO 20-2005.
RMC 31-2015, June 5,2015

Tax payments can be made through Authorized Agent Banks (AABs),
Collection Officers, Online Payment through selected AABs (Online
Retail Banking) or GCash (up to P10,000.00) per RMO 20-2005.
It is further reiterated that taxpayers mandated to efile but have
ALREADY FILED MANUALLY their Income Tax Returns for 2014, are
required to ELECTRONICALLY FILE on or before June 15, 2015(RMC
18-2015).
IMPOSITION OF PENALTIES
(RR 5-2015,MARCH 17,2015)
IMPOSITION OF PENALTIES
(RR 5-2015,MARCH 17,2015)
SEC 3. IMPOSITION OF PENALTIES All taxpayers, under existing
issuances, who are mandatorily covered to file returns using EFPS
and EBIRFORMS, who fail to do so, shall be imposed a penalty of
P1,000.00 per return, pursuant to sec. 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 Sec 248 (A)(2) of the
NIRC of 1997, as amended.
FILING OF ATTACHMENTS FOR

EFPS AND EBIRFORM
FILING OF ATTACHMENTS FOR EFPS AND

EBIRFORM
(RMC 19-2015,no. 13)
Do you still need to submit the printed form after eFiling to the RDO or AAB? How about
attachment?
If you electronically file and electronically pay using eBIRForms or eFPS without any
attachments required, you dont 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

EBIRFORM
FORMS
Attachment
Issuances
Output Format
Mode of Filing
EFPS
(1) As attachment in
eFPS;
(2) Through
eSubmission using
the BIRs website
address at
esubmission@bir.gov
.ph
EBIRFORM
(1) As attachment in
the Electronic Filing
and Payment
System (eFPS);
(2) Through
Electronic
Submission using
the BIRs website
address at
esubmission@bir.gov
.ph; and
(3) Through
Electronic Mail
(email) at dedicated
BIR addresses using
the
prescribed CSV data
file format, the
details of which shall
be issued in
a separate revenue
issuance
1701Q,
1702Q,
2550M,
2550Q,
2551M
Summary Alpha
List of Withholding
Taxes (SAWT)
RMC 3-2006,RR 12014, further

amended by RR 22015
DAT FILE

EBIRFORM
FORMS
1601E
EFPS
EBIRFORM
Attachment
Issuances
Monthly Alpha List

of Payees
(MAP)
RMC 3-2006
Amended by RR 12014
DAT FILE
Same as above
(2) Attach directly
in EFPS platform
Same as above
;
Relief)
Summary List of
Sales
Summary List of
Purchases
EBIRFORM
Mode of Filing
(1)Submission using
the BIRs website
address at
esubmission@bir.go
v.ph
EFPS
2550Q
Output Format
RMC 24-2002
RMO 04-2003
RR 16-2005
Further amended by
RR 1-2012
RMC 19-2015(13)
(2)Attach directly in
EFPS platform
(1)Magnetic form
3.5-inch floppy
diskettes
(2) Through
Electronic
Submission using
the BIRs website
address at
esubmission@bir.go
v.ph;

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Tax Compliance

BIR Forms (Manual and Online)

OVERVIEW OF BIR FILING SYSTEM

Offline Activity is accomplished while individual is not connected to the

Online Activity is accomplished while individual is connected to the

Manual payment Taxpayer or tax agent physically hands over payment

Electronic payment Taxpayer or tax agent enrolls in a payment system,

FILING OF LOOSELEAF BOOKS OF ACCOUNTS AND DUPLICATE COPY

EWT REMITTANCE FOR DECEMBER OF PREVIOUS YEAR

PAYMENT FOR RENEWAL OF REGISTRATION

ANNUAL ALPHALIST OF PAYEES FOR WITHHOLDING TAX EXPANDED

AUDITED FS AND INCOME TAX RETURN AND PAYMENT FOR 2014

FILING AND PAYMENT OF 1ST QUARTER INCOME TAX FOR 2015

FILING AND PAYMENT OF 2ND QUARTER INCOME TAX FOR 2015

FILING AND PAYMENT OF 3RD QUARTER INCOME TAX FOR 2015

FILING OF MANUAL BOOKS OF ACCOUNT AND ACCOUNTING RECORDS

11TH DAY OF THE MONTH*

21ST DAY OF THE MONTH*

21ST DAY OF THE MONTH*

10TH DAY OF THE MONTH

20TH DAY OF THE MONTH

20TH DAY OF THE MONTH

2OTH DAY AFTER THE CLOSE OF TAXABLE QUARTER

25TH DAY AFTER THE CLOSE OF TAXABLE QUARTER

MONTHLY FILING AND/OR

MONTHLY FILING AND/OR

SUMMARY AND REMITTANCE OF

EFPS Definition (RR 9-2001, Aug

EFPS stands for Electronic Filing and Payment System

The system developed and maintained by the BIR for

electronically filing tax returns, including attachments, if any,

RR 9-2001 was promulgated to regulate the electronic filing of

tax returns and payment of taxes

EFPS Coverage (RR 1-2013, Jan 23,

The following taxpayers are mandated to make use of the EFPS:

Large taxpayers (RR 1-1998, Apr. 8, 1998) duly notified by the

Top 20,000 private corporations (RR 14-2008, Nov. 26, 2008)duly

Top 5,000 individual taxpayers (RR 6-2009, Jul. 9, 2009) duly

Taxpayers joining public bidding pursuant to EO No. 398 (RR 32005,

Feb. 16, 2005)

EFPS Coverage (RR 1-2013, Jan 23,

Corporations with paid-up capital stock of P10M and above

Enterprises enjoying fiscal incentives granted by other

agencies (RR 1-2010), such as, PEZA-registered entities and those

National Government Agencies (government offices), in so far as

EFPS Coverage (RR 1-2013, Jan 23,

Taxpayer Account Management Program (TAMP) taxpayers,

Accredited importers with BIR-ICCs and BIR-BCCs (RR 10-2014,

Licensed contractors general contractors licensed by Philippine

Contractors Accreditation Board and DTI (RR 10-2012, Jun. 1, 2012)

Notice for Mandatory Use of EFPS

EFPS REQUIREMENTS FOR AVAILING

First, you should be registered with BIR-Integrated Tax System;

Next you should submit a Certification from the President of the

Enrollment in eFPS; and

Enrollment with any eFPS-Authorized Agent Bank (eFPS-AAB) for

SAMPLE LETTER OF INTENT

EFPS Guidelines and Procedures in

RMO 5-2002 (Apr. 1, 2002)

RMO 19-2002 (July 9, 2002)

RMO 10-2006 (December 12, 2005)

RMC 55-2006 (July 20, 2006)

RMC 15-2012 (April 3, 2012)

RMC 43-2012 (August 10, 2012)