BIR Issued a Circular of Filing of Returns as Well as Payment of Taxes Due Thereon Falling Within the Period March 22, 2021 to April 30, 2021

In relation with the Bureau of Internal Revenue (BIR) Revenue Memorandum Circular Number (RMC) No. 41-2021 dated March 22, 2021 which refers to the Filing of Returns as Well as Payment of Taxes Due Thereon Falling Within the Period March 22, 2021 to April 30, 2021, taxpayers and all concerned persons will prepare themselves and adjust accordingly of this circular as being issued in order to provide relief to all involve in relation to the current stage in COVID-19 cases that is affecting the entire nation which has prompted establishments to operate at half their manpower capacity.

In this regard, filing of returns as well as payment of taxes due thereof falling within the period March 22, 2021 to April 30, 2021 may be made anywhere, even outside the jurisdiction of the Revenue District Office where they are registered.

Taxpayers who are not mandated to use the eFPS and eBIRForms Systems are encouraged to electronically file their returns through the eBIR Forms Facility and pay the corresponding taxes due thereon through any ePayment channels.

However, may taxpayers are still waiting the guidelines with regards of the due date of filling of Individual and Corporate Annual Income Tax Returns 2020. Hopefully, the bureau will issue a regulations to adjust, postpose, extend or reschedule the due date of filing and payment of ITRs 2020 to give ample time of the prepares and taxpayers amidst of the ECQ COVID-19 Pandemic.

REFERENCE: Revenue Memorandum Circular (RMC) N. 41-2021.

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.

Trouble Ticket No. From BIR For eFPS Taxpayers of Unsuccessful eFiling of ITRs Due To Failure of Server Will Protect From Penalties To Impose In The Future But Should Have Filed or Paid Manually the ITRs Within The Due Date

It was in the evening of April 14, 2015 when I initially experienced the unsuccessful efiling of Annual Income Tax Returns (ITRs) for Taxable Year 2014 due on April 15, 2015 thru BIR eFPS. I have to file ITRs with and without payment during that night.  I tried to file several times until midnight but was unsuccessful. 

In the morning of April 15, 2015, I tried to file again the ITRs thru BIR eFPS but still unsuccessful due to maintenance of  the server of BIR with screen shot as follows:

Eventually, before lunch of that date, I decided to proceed to the Revenue District Office (RDO) where the Companies registered and reported to the person in-charged of BIR eFPS system and asked the remedies of taxpayers with regards to the situation.  She advised us taxpayers who went there in the RDO to write down the Company Name, Taxpayer Identification No. (TIN), Contact Person and Email (to send the Trouble Ticket No.) and to manually file and pay the Annual ITRs.

With this, the companies were successfully filed and paid manually the ITRs on time last April 15, 2015. Eventually, we have received the Trouble Ticket No. last April 17, 2015.

With expectation, Revenue Memorandum Circular No. 20-2015 was issued by the bureau that taxpayers mandated to use EFPS (e,g, TAMP) after several attempts of unsuccessful efiling should:

a. Print evidence/proof (PRINT SCREEN ON THE MESSAGE given by the system) that EFPS were tried several times but unsuccessful

b. Report/call HELPDESK and get trouble ticket log 981-7050/ 9817051/9817107/9817108

c. Report to BIR CONTACT CENTER 981-8888 and get reference number of the call to protect them from penalties to be imposed in the future. Thereafter, manually file and manually pay following existing procedures. file on or before APRIL 15, 2015 attaching the proof of unsuccessful eFPS, then RE-FILE ELECTRONICALLY on or before June 15, 2015.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2020-2015.pdf of the full text of RMC No. 20-2015.

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

The BIR has issued Revenue Regulations No. 5-2015 to amend Section 3 paragraph 2 of RR No. 6-2014 as follows:

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.

All taxpayers, under existing , 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 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 of Revenue Regulations No. 5-2015.