Tuesday, April 14, 2015

Who Are Those Mandated To Use eFPS, eBIRForms and eFile under RMC No. 19-2015

Revenue Memorandum Circular (RMC) No. 19-2015 has issued by the bureau for the clarifications/resolutions on issues and concerns to the Frequently Asked Questions (FAQs) in connection with the implementation of the Electronic Platform in Filing Tax returns under eFPS or eBIRForms for filing Income Tax Returns for Calendar Year 2014 Due on or before April 15, 2015, and others.

Those mandated to use eFPS are the following:

1. Taxpayer Account Management Program (TAMP) Taxpayers (RR No. 10-2014)
2. Accredited Imported and Prospective Imported required to secure the BIR-ICC & BIR-BCC (RR No. 10-12014)
3. National Government Agencies (NGAs) (RR No. 1-2013)
4. All Licensed Local Contractors (RR No. 10-2012)
5. Enterprised Enjoying Fiscal Incentives (PEZA, boi, Various Zone Authorities, Etc.) (RR No. 1-2010)
6. Top 5,000 Individual Taxpayers (RR No. 6-2009)
7. Corporations with Paid-Up Capital Stock of P10 Million and above (R No. 10-2007)
8. Corporations with Complete Computerized Accounting System (CAS) (RR No. 10-2007)
9. Procuring Government Agencies with respect to Withholding of VAT and Percentage Taxes (RR No. 3-2005)
10. Government Bidders (RR No. 3-2005)
11. Insurance companies and Stock brokers (RMC No. 71-2004)
12. Large Taxpayers (RR No. 2-2002, as amended)
13. Top 20,000 Private Corporation (RR No. 2-98, as amended)

Those mandated to use eBIRForms and eFile (RR 6-2014) are the folowing:

1. ACCREDITED TAX AGENTS/PRACTITIONERS & all its client-taxpayers who authorized them to file in their behalf
2. ACCREDITED PRINTERS of Principal and Supplementary Receipts/Invoices
3. One-Time Transaction (ONETT) taxpayers
4. Those engaged in business, or those with mix (both compensation and business income) who shall file a "NO PAYMENT" Return (exception under RMC No. 12-2015)
5. Government-Owned or Controlled Corporations (GOCCs)
6. Local Government Units (LGUs), except barangays
7. Cooperatives, registered with National Electrification Administration (NEA) and Local Water Utilities Admnistrations (LWUA)

For the systems requirements, browser requirements, those exempted and may file manually, steps in enrolling and other concerns 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.

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