Showing posts with label msme electronic platform. Show all posts
Showing posts with label msme electronic platform. Show all posts

Friday, April 24, 2015

Who Are Not Required To File Electronically And To Enroll Online eBIRForms System?

Item No. 9 of Revenue Memorandum Circular No. 19-2015 clarifies that NOT ALL TAXPAYERS ARE REQUIRED TO FILE ELECTRONICALLY. Only taxpayers enumerated in items no. 5 and 6 of the RMC are required/mandated to file electronically. Other taxpayers such as Micro Small Medium Enterprises (MSME) who are filing their own returns and have a tax payment due are not required to file electronically. 

However, nothing prevents them to voluntarily enroll and file using either the eFPS/eBIRForms electronic platform of the BIR. Thus, the exiting procedures on MANUAL FILING shall appy.

Taxpayers enumerated under RMC No. 12-2015 are not mandated to use eBIRForms and electronically filing "no payment returns".

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/rmc_no_19-2015.pdf of the full text of RMC No. 19-2015.

Therefore, those taxpayers who are not mandated to use eBIRForms and eFPS but have a tax due payment due are not required to file electronically and to register with Online eBIRForms System.