Thursday, May 7, 2015

Submission of Attachments (DAT Files) For MAP, SAWT, Annual Alphalist, SLSP On eBIRForms Online Filing

Revenue Memorandum Circular No. 19-2015 was issued by the BIR to clarify the Frequently Asked Questions (FAQs) Relative to 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.

Some of the questions was:

Do you still need to submit the printed form after eFiling to the RDO or AAB? How about attachment?

Answer. If you electronically file and electronically pay using eBIR Forms or eFPS without any attachments required, you don't 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; and b. Required attachments

If there are other attachments to be submitted such as Summary Alphalists of Withholding Tax (SAWT), Monthly Alphalists of Payees (MAP) required under BIR Form Nos. 1600, 1601E, 1601F, it shall prepared using the Data Entry Module or Summary List of Sales/Purchases/Importation (SLSP) for all VAT taxpayers in BIR Form No. 2550@ prepared using the RELIEF of the BIR and submitted via email

Please refer of the full text of RMC 19-2015.

However, the hard copies of BIR Form No. 2307 - Certificate of Creditable Tax Withheld At Source should be kept in your file that will be use as a proof of evidence for such Tax Credits in case of investigation. 

1 comment:

  1. In manual filing, when is the deadline for submission of MAP and SLP/SLS? Is it monthly or every quarter it is now a QAP. Thak you.