The bureau has issued Revenue Memorandum Circular (RMC) No. 35-2016 with regards to the availability of Electronic Bureau if Internal Revenue Forms (eBIRForms) Package Version 6.0 and Other Concerns.
It is stated in the RMC that the accompanying schedules and manual attachments (i. e. Financial Statements, Statements of Management Responsibility (SMR), scanned BIR Form Nos. 2307/2316 in DVD-R with sworn declaration per Revenue Regulations (RR) No. 2-2015, etc) shall be manually filed within fifteen (15) days after the electronic filing of the to the concerned LT Office/RDO where they registered. Together with the said schedules and attachments, taxpayers shall also submit the duly signed printed efiled return and printed system-generated confirmation receipt. The Summary Alphlist of Withholding Tax (SAWT) shall be emailed to esubmission@bir.gov.ph.
Penalties provided in RR 5-2015 shall be imposed on taxpayers who fail to file and/or pay taxes using the mandated/prescribed mode/venue under existing revenue issuances.
Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20No%2035-2016.pdf of the full text of RMC No. 35-2016.
