Who Are Those Taxpayers Not Mandated To Use eBIRForms and eFile?

Revenue Memorandum Circular (RMC) No. 12-2015 was issued by the bureau to clarify Section 4(3) of Revenue Regulations Nos. 6-2014 and RR 5-2015, mandating the use of eBIRForms and electronically filling "no payment returns". 

The following taxpayers may file manually "no payment returns" to the Revenue District Office (RDO) where registered using officially printed forms/photocopied or electronic/computer-generated returns:

1. Senior Citizen (SC) or Persons with Disabilities (PWD) filing for their own return;

2. Employees deriving purely compensation income and the income tax of which has been withheld correctly showing tax due is equal to the tax withheld whether single or multiple employers (with two or more employers concurrently and successively at anytime during the taxable year);

3. Employees qualified for substituted filing under RR 2-98 Sec. 2.83.4, as amended, but opted to file for an Income Tax Return (ITR) and are filing for purposes of promotion (PNP/AFP), loans, scholarship, foreign travel requirements, etc.

But the above-taxpayers are encourage to use offline eBIRforms for ease and convenience in the preparation, validation, computation rules and efficiently check for completeness and correctness of taxpayers input.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2012-2015.pdf of the full text of RMC No. 12-2015.

Steps In Filing Income Tax Return For TY 2014 Using the Online eBIRForms System With No Payment or With Payment

The Bureau of Internal Revenue just issued Revenue Memorandum Circular No. 14-2015 to provide guidelines in the filing, receiving and processing, using the ELECTRONIC PLATFORM OF BIR for 2014 ITRs (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX) version under Revenue Regulations No. 2-2014, as well as define policies for the filing of ITRs which are due on or before April 15, 2015. 

This circular does not cover taxpayers who are not mandated to use eFPS/eBIRForms as stated in RMC 12-2015 such as the Senior Citizen (SC) or Persons with Disabilities (PWD) filing for their own return; employees deriving purely compensation income and the income tax of which has been withheld correctly showing tax due is equal to the tax withheld whether single or multiple employers (with two or more employers concurrently and successively at anytime during the taxable year and employees qualified for substituted filing under RR 2-98 Sec. 2.83.4, as amended, but opted to file for an Income Tax Return (ITR) and are filing for purposes of promotion (PNP/AFP), loans, scholarship, foreign travel requirements, etc. but they are encouraged to use offline eBIRforms for ease and conveniece in the preparation, validation computation rules and efficiently check for completeness and correctness of taxpayer input. 

This circular does not also cover those who have not opted to file electronically, and thus, the existing procedures on manual filing shall apply.

The following are the steps in filing Income Tax Return for Taxable Year 2014 using the Online eBIRForm System (Annex C)  with No Payment or with Payment: (RMC No. 14-2015)

1. Download and install the Offline eBIRForms Package v4.7.07 http://ftp.pregi.net/bir/ebirforms_package_v4.7.07_ITRv2013.zip (Go to www.bir.gov.ph, then click eServices and click eBIRForms under Offline eBIRForm Package).

2. Accomplish ITR

3. Validate ITR

4. Select "Final Copy"

5. Select "Submit" (Click No if not submit to eFPS)

6. System automatically sends email to *.bir.gov.ph and taxpayer receives email notification. (make sure that have you an email account)

7. Print email notification

8. Print ITR, Attach email notification and Pay manually

9. Submit to RDO where registered the following: 1. Printed ITR 2. Email Notofication 3. Required attachments (within 15 days after e-Filing)

10. END

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_1/rmc_no_14-2015.pdf and http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2012-2015.pdf of the full text of RMC No. 14-2015 and RMC No. 12-2015.