Amendment for the Coverage of Taxpayers Required to File Returns through Electronic Bureau of Internal Revenue Forms (eBIRForms)

The BIR recently issued Revenue Regulations No. 9-2016 amending Section 4 of Revenue Regulations (RR) No. 6-2014, Coverage of Taxpayers Required to File Returns through Electronic Bureau of Internal Revenue Forms (eBIRForms).

Only those non-eFPS filers are covered by these Regulations:

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 who are classified as real estate dealers/developers; those who are considered as habitually engaged in the sale of real property and regular taxpayers already covered by eBIRForms. Thus, taxpayers who are filing BIR Form No. 1706, 1707, 1800 and 2000-OT (for BIR Form Form No. 1706 only) are excluded in the mandatory coverage from using the eBIRForms;
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).

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202016/RR%20No.%209-2016.pdf

Imposition of Penalties for Failure to file Returns Under the Electronic Systems of the BIR by Taxpayers Mandatorily Covererd by eFPS or eBIRForms

Revenue Regulations (RR) No. 5-2015 was issued by the bureau for the amendment of RR No. 6-2014 and Imposition of Penalties for Failure to File Returns Under the Electronic Systems of the BIR by Taxpayers Mandatorily Covered by eFPS or eBIRForms.

 

In Section of the said RR, it mentioned the amendment to RR 6-2014 - The use of the e-BIRForms facility is mandatory for those covered by RR No. 6-2014, in order to clarify this, Section 3 paragraph 2 of RR No. 6-2014 is hereby amended to read as follows:

 

"X X X

2. Non-eFPS filers, covered by Section 4 herein, shall mandatorily use the eBIR Forms facility in electronically submitting and filing all their tax returns.

 

Upon successful validation of the accomplished tax return, taxpayers shall receive a system-generated notification e-mail which acknowledges that the tax return has been successfully filed. Taxpayer should print the Filing Reference (FRN) page generated by the system and the same shall be submitted to the Authorized Agent Banks (AABs) for the payment of the taxes due thereon. Sample printed FRN page is herein attached as Annex "A".

 

XXX"

 

Moreover, all taxpayers, under existing issuances, who are mandatorily covered to file their returns using eFPS or eBIRForms, who fail to do so, shall be imposed a penalty of One Thousand Pesos (P1,000) per return to Section 250 of the NIRC of 1997, as amended.

 

Please refer the following links of the Revenue Relations No. 5-2015: http://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202015/RR%205-2015/RR%205-2015.pdf and Annex "A" http://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202015/RR%205-2015/Annex%20A.pdf.