Revenue Memorandum Circular No. 26-2015 was issued by the Bureau of Internal Revenue (BIR) to provide guidelines in the filing of various BIR Forms listed below using the ELECTRONIC PLATFORMS of the BIR who are mandated to use eBIRForms System.
Those taxpayers filing with payment or no payment using the Offline eBIRForms of the said forms shall follow the same procedures in Annex D of RMC 14-2015 and efile by the attaching xml file to email. After validating the tax return, click "FINAL COPY', open the directory "C:\eBIRForms\IAF_RDO_Copy\" in the computer. Look for the xml file of the encoded tax return form with the following naming convention:
If return is with payment, print eMail Notification as evidence of efiled return from the BIR and the tax return, then proceed to Authorized Agent Bank (AAB)/Collection Agent for manual payment following existing procedures.
Those taxpayers mandated to use eFPS after several attempts of unsuccessful efiling, must print evidence/proof thereof (print screen with the message as given by the system). Further, to protect them from penalties to be imposed in the future, they should:
a. Report/call HELPDESK and get Trouble Tocket Log on or before the due date; or
b. Report to BIR CONTACT CENTER 981-8888 and get Reference Number of the call.
But, they should manually file and manually pay on o before the due date following existing procedures. They should file on or before the due dates of the respective returns and attach the proof of unsuccessful eFPS attempts, then RE-FILE ELECTRONICALLY within fifteen (15) days after the statutory deadline set for the relevant returns starting return period April 2015 which will be filed May 2015.
Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2026-2015.pdf of the full text of RMC 26-2015.
