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 to: esubmission@bir.gov.ph

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/rmc_no_19-2015.pdf 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. 

P1,000 Penalty Per Return For Failure To eFile Returns Using eBIRForms or eFPS & Civil Penalties Equivalent to 25% Of The Tax Due To Be PaiD

Section 3 of Revenue Regulations (RR) No. 5-2015 refers to the IMPOSITION OF PENALTIES:

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 pursuant to Section 250 of the NIRC of 1997, as amended.

In addition, the taxpayer, shall also be imposed civil penalties equivalent to 25% of the tax due to be paid, for filing a return in a manner not in compliance with existing regulations, thus, tantamount to wrong venue filing pursuant to Section 248 (A)(2) of the NIRC of 1997, as amended.

Moreover, Revenue District Offices (RDOs) are directed to include these non-compliant taxpayers in their priority audit program.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202015/RR%205-2015/RR%205-2015.pdf of the full text RR No. 5-2015.

Mandatory Use of Electronic BIR Forms (eBIRForms) in Filing of All Tax Returns by Non-electronic Filing and Payment System (Non-eFPS) Filers

The bureau just recently issued last September 5, 2014 the Revenue Regulations No. 6-2014 prescribing the Mandatory Use of Electronic Bureau of Internal Revenue Forms (eBIRForms) in filing of all Tax Returns by Non-Electronic Filing and Payment System (Non-eFPS) Filers Particularly Accredited Tax Agents/Practitioners, Accredited Printers of Principal and Supplementary Receipts/Invoices, and One-Time Transaction (ONETT) Taxpayers.

Under Section 1 of the regulations, stated that pursuant to the provision of Section 244 of the National Internal Revenue Code of 1997 (Tax Code) as amended, in relation to Section 27 of republic Act No. 8792, otherwise known as the "Electronic Commerce Act", these Regulations are hereby promulgated by making it mandatory for non-eFPS filers or taxpayers to the use eBIRForms covering thirty six (36) BIR Forms in the preparation and filing of their returns starting September 01, 2014 relative to existing revenue issuances under RMC No. 61-2012, "Authorizing the Use of eBIRorms Package in Preparation and Filing of Tax Returns" and RMO No. 24-2013, "Prescribing the Guidelines, Policies, and Procedures on the Use of eBIRForms in Relation to RMC No. 61-2012".

The Mandatory Coverage as stated in Section 4 of the regulations are only those non-eFPS filers as follows:

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;

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)

The returns as stated in Section 5 of the eBIRForms is an application covering thirty-six (36) BIR Forms comprised of Income Tax Returns; Excise Tax Forms; VAT Forms; Withholding Tax Forms; Documentary Stamp Tax Forms; Percentage Tax Forms; ONETT Forms and Payment Form that includes BIR Form No. 0605, 1600, 1600WP, 1601-C, 1601-E, 1601-F, 1602, 1603, 1604-CF, 1604-E, 1606, 1700, 1701, 1701Q, 1702-EX, 1702-MX, 1702-RT, 1702Q, 1704, 1706, 1707, 1800, 1801, 2000, 2000-OT, 2200A, 2200AN, 2200M, 2200P, 2200T, 2550M, 2550Q, 2551M, 2551Q, 2552, and 2553.

In Section 3 of the regulations stated that the eBIRForms shall be available to all Non-eFPS filers with or without internet access. Taxpayers with internet access shall download the eBIRForms Package from the BIR website www.bir.gov.ph, while taxpayers without internet shall download the eBIRForms package from the BIR e-lounges.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202014/RR%206-2014.pdf of the full text of Revenue Regulations 6-2014.

The eBIRFORMS Offline Package v4.0 (w/ Annual Income Tax Returns v2013 ENCS) is Now Available for Downloading

This day, the BIR just announced that the eBIRFORMS Offline Package v4.0 (w/ Annual Income Tax Returns v2013 ENCS) is now available for downloading in the eBIRForms page for use in the preparation, encoding and filing of the BIR Form Nos. 1700, 1702-RT, 1702-EX, 1702-MX.

Job Aids are also included for  easy navigation and use of the application tool.  BIR Form No. 1701 and online submission of Annual Income Tax Returns to eFPS will be available soon.

BIR Interactive Forms may be accessed in the “BIR Forms” portion. BIR Form No. 1700 / BIR Form 1701 / BIR Form No. 1702

Hope that this blog would help you in preparing your Annual Income Tax Returns.

Here's the update for the eBIRForms Offline Package v.7.08  http://ftp.pregi.net/bir/ebirforms_package_v4.7.08_ITRv2013.zip