Item No. 9 of Revenue Memorandum Circular No. 19-2015 clarifies that NOT ALL TAXPAYERS ARE REQUIRED TO FILE ELECTRONICALLY. Only taxpayers enumerated in items no. 5 and 6 of the RMC are required/mandated to file electronically. Other taxpayers such as Micro Small Medium Enterprises (MSME) who are filing their own returns and have a tax payment due are not required to file electronically.
However, nothing prevents them to voluntarily enroll and file using either the eFPS/eBIRForms electronic platform of the BIR. Thus, the exiting procedures on MANUAL FILING shall appy.
Taxpayers enumerated under RMC No. 12-2015 are not mandated to use eBIRForms and electronically filing "no payment returns".
Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/rmc_no_19-2015.pdf of the full text of RMC No. 19-2015.
Therefore, those taxpayers who are not mandated to use eBIRForms and eFPS but have a tax due payment due are not required to file electronically and to register with Online eBIRForms System.
However, nothing prevents them to voluntarily enroll and file using either the eFPS/eBIRForms electronic platform of the BIR. Thus, the exiting procedures on MANUAL FILING shall appy.
Taxpayers enumerated under RMC No. 12-2015 are not mandated to use eBIRForms and electronically filing "no payment returns".
Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/rmc_no_19-2015.pdf of the full text of RMC No. 19-2015.
Therefore, those taxpayers who are not mandated to use eBIRForms and eFPS but have a tax due payment due are not required to file electronically and to register with Online eBIRForms System.
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