Mandatory Use of Electronic BIR Forms (eBIRForms) in Filing of All Tax Returns by Non-electronic Filing and Payment System (Non-eFPS) Filers

The bureau just recently issued last September 5, 2014 the Revenue Regulations No. 6-2014 prescribing the Mandatory Use of Electronic Bureau of Internal Revenue Forms (eBIRForms) in filing of all Tax Returns by Non-Electronic Filing and Payment System (Non-eFPS) Filers Particularly Accredited Tax Agents/Practitioners, Accredited Printers of Principal and Supplementary Receipts/Invoices, and One-Time Transaction (ONETT) Taxpayers.

Under Section 1 of the regulations, stated that pursuant to the provision of Section 244 of the National Internal Revenue Code of 1997 (Tax Code) as amended, in relation to Section 27 of republic Act No. 8792, otherwise known as the "Electronic Commerce Act", these Regulations are hereby promulgated by making it mandatory for non-eFPS filers or taxpayers to the use eBIRForms covering thirty six (36) BIR Forms in the preparation and filing of their returns starting September 01, 2014 relative to existing revenue issuances under RMC No. 61-2012, "Authorizing the Use of eBIRorms Package in Preparation and Filing of Tax Returns" and RMO No. 24-2013, "Prescribing the Guidelines, Policies, and Procedures on the Use of eBIRForms in Relation to RMC No. 61-2012".

The Mandatory Coverage as stated in Section 4 of the regulations are only those non-eFPS filers as follows:

1. Accredited Tax Agents/Practitioners and all its client-taxpayers;

2. Accredited Printers of Principal and Supplementary Receipts/Invoices;

3. One-Time Transaction (ONETT) taxpayers;

4. Those who shall file a "No Payment" Return;

5. Government-Owned or -controlled Corporations (GOCCs);

6. Local Government Units (LGUs), except barangays; and

7. Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA)

The returns as stated in Section 5 of the eBIRForms is an application covering thirty-six (36) BIR Forms comprised of Income Tax Returns; Excise Tax Forms; VAT Forms; Withholding Tax Forms; Documentary Stamp Tax Forms; Percentage Tax Forms; ONETT Forms and Payment Form that includes BIR Form No. 0605, 1600, 1600WP, 1601-C, 1601-E, 1601-F, 1602, 1603, 1604-CF, 1604-E, 1606, 1700, 1701, 1701Q, 1702-EX, 1702-MX, 1702-RT, 1702Q, 1704, 1706, 1707, 1800, 1801, 2000, 2000-OT, 2200A, 2200AN, 2200M, 2200P, 2200T, 2550M, 2550Q, 2551M, 2551Q, 2552, and 2553.

In Section 3 of the regulations stated that the eBIRForms shall be available to all Non-eFPS filers with or without internet access. Taxpayers with internet access shall download the eBIRForms Package from the BIR website www.bir.gov.ph, while taxpayers without internet shall download the eBIRForms package from the BIR e-lounges.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202014/RR%206-2014.pdf of the full text of Revenue Regulations 6-2014.