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    File and Pay Electronically: Electronic Filing and Payment System (EFPS)

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    mmeeeoww
    The document summarizes Revenue Regulations that mandate certain taxpayers to file tax returns and pay taxes electronically through the Electronic Filing and Payment System (EFPS) or online eBIRForms system. It identifies taxpayers required to use electronic filing systems, such as large corporations, government agencies, importers, and accredited tax agents. The regulations allow manual filing and payment for electronic filers after unsuccessful electronic filing attempts, if they provide proof of attempts and report the issues within 15 days of the deadline.

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    File and Pay Electronically: Electronic Filing and Payment System (EFPS)

    Uploaded by

    mmeeeoww
    117 views26 pages
    The document summarizes Revenue Regulations that mandate certain taxpayers to file tax returns and pay taxes electronically through the Electronic Filing and Payment System (EFPS) or online eBIRForms system. It identifies taxpayers required to use electronic filing systems, such as large corporations, government agencies, importers, and accredited tax agents. The regulations allow manual filing and payment for electronic filers after unsuccessful electronic filing attempts, if they provide proof of attempts and report the issues within 15 days of the deadline.

    Original Description:

    eFPS eBIRForms

    Original Title

    eFPS_eBIRForms

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    The document summarizes Revenue Regulations that mandate certain taxpayers to file tax returns and pay taxes electronically through the Electronic Filing and Payment System (EFPS) or online eBIRForms system. It identifies taxpayers required to use electronic filing systems, such as large corporations, government agencies, importers, and accredited tax agents. The regulations allow manual filing and payment for electronic filers after unsuccessful electronic filing attempts, if they provide proof of attempts and report the issues within 15 days of the deadline.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    117 views26 pages

    File and Pay Electronically: Electronic Filing and Payment System (EFPS)

    Uploaded by

    mmeeeoww
    The document summarizes Revenue Regulations that mandate certain taxpayers to file tax returns and pay taxes electronically through the Electronic Filing and Payment System (EFPS) or online eBIRForms system. It identifies taxpayers required to use electronic filing systems, such as large corporations, government agencies, importers, and accredited tax agents. The regulations allow manual filing and payment for electronic filers after unsuccessful electronic filing attempts, if they provide proof of attempts and report the issues within 15 days of the deadline.

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    Electronic Filing and Payment System (EFPS)

    - File and Pay Electronically

    Online eBIRForms System


    - File Electronically and Pay Manually
    Taxpayer Account Management
    Program (TAMP) Taxpayers
    (RR No. 10-2014)
    Accredited Importer and
    Prospective Importer required to
    secure the BIR-ICC and 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 System
    (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)
    Large Taxpayers
    (RR No. 2-2002 as amended)
    Top 20,000 Private Corporations
    (RR No. 2-98 as amended)
    Accredited Tax Agents/Practitioners
    and all its client-taxpayers
    (RR No. 6-2014)
    Accredited Printers of Principal and
    Supplementary Receipts/Invoices
    (RR No. 6-2014)
    One-Time Transaction (ONETT)
    Taxpayers
    (RR No. 6-2014)
    Those who shall file a
    “No-Payment” Return
    (RR No. 6-2014)
    Government-Owned or –Controlled
    Corporations (GOCCS)
    (RR No. 6-2014)
    Local Government Units (LGUs)
    except barangays
    (RR No. 6-2014)
    Cooperatives, registered with National
    Electrification Administration (NEA)
    and Local Water Utilities
    Administration (LWUA)
    (RR No. 6-2014)
    Amended Revenue Regulations No. 6- 2014
    dated September 5, 2014 by imposing
    Penalties for Failure to FILE Returns
    Under the Electronic Systems of the BIR
    for those Taxpayers Mandatorily Covered
    by eBIRForms or eFPS
    • Allows the manual filing and payment of certain
    tax returns by eFPS/Electronic eBIRForms taxpayers
    AFTER several attempts of unsuccessful e-filing
    subject to the following:
    -Print evidence/proof of attempts (print screen with the message);

    - Report/call HELPDESK and get Trouble Ticket Log


    on or before due date;

    - Report to BIR CONTACT CENTER 981-8888 and get


    reference number of the call;

    - RE-FILE ELECTRONICALLY WITHIN FIFTEEN (15)


    DAYS AFTER THE STATUTORY DEADLINES
    “Life is best for those who want to
    live it;
    difficult for those who analyze it;
    and worse for those who criticize it.
    Our attitudes define life”

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