BIR Electronic Filing and Payment System (eFPS)

The BIR Electronic Filing and Payment System is the electronic processing and transmission of tax return information including attachments, and taxes due thereon to the government made over to the internet through the BIR website.

To access the EFPS, click the link: https://efps.bir.gov.ph/index.html

BIR e-Complaint

e-Complaint is intended to be an electronic system by which taxpayers may report complaints against erring BIR employees.

Click the link to report complaints: https://birapps.bir.gov.ph/ecomplaint/ecom_welcome.htm

BIR eSubmission

eSubmission is developed to enable the taxpayer to submit their Monthly Alphalist of Payees(MAP) and Summary Alphalist of Withholding Tax(SAWT), Summary List of Sales, Purchases and Importations(SLSPI) attachments electronically via e-mail/web facility. 

To configure Internet Browser: Click Tools > Internet Options > Programs > Email : <your desired mail program> ex. yahoo! mail

Email Address: esubmission@bir.gov.ph

The Graphic Health Warnings Law

The bureau just recently issued Revenue Memorandum Circular (RMC) No. 23-2016 publishing the Full Text of Implementing Rules and Regulations (IRR) of Republic Act. No. 10643 which was approved by President Benigno S. Aquino III last July 15, 2014, entitled "AN ACT TO EFFECTIVELY INSTILL HEALTH CONSCIOUSNESS THROUGH GRAPHIC HEALTH WARNINGS ON TOBACCO PRODUCTS".

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20No%2023-2016.pdf of the full text of RMC No. 23-2016 and the Implementing Rules and Regulations of Republic Act No. 10643 "An Act to Effectively Instill Health Consciousness Through Graphic Health Warnings on Tobacco Products," Otherwise Known As "The Graphic Health Warnings Law"

RELIEF Data Entry and Validation Module Version 2.2 (New) Is Now Available and Downloadable

The BIR just announced the Availability of the RELIEF Data Entry and Validation Module version 2.2 which now accepts 500 - 800 series TIN.

Relief Version 2.2

UPDATED RELIEF VERSION: to Download the RELIEF Version 2.2 just click this URL:
relief_v2.2.exe

 

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_1/Advisory/Advisory-relief.pdf of the BIR .Memorandum

Taxpayers Who Are Not Mandated To Use eBIRForms and Electronically Filing "No Payment Returns"

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

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 taxpayer input. However, they are encouraged as much as possible to file their returns electronically to avoid the crowd and long lines.

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.

Filing/Submission of Hard Copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) Covering Employees Who are Qualified for Substituted Filing

Revenue Regulations (RR) No. 11-2013 was issued by amending RR No. No. 2-98, last amended by RR No. 010-08.

In cases covered by substituted filing, the employer shall furnish each employee with the original copy of BIR Form No. 2316 and file/submit to the BIR the duplicate copy not later than February 28 following the close of the calendar year.

Under Section 250 of the Tax Code: "In the case of each failure to file an information return, statement or list, or keep any record, or supply any information required by this Code or y the Commissioner on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall, upon notice and demand by the Commissioner, be paid by the person failing to file keep or supply the same, one thousand pesos (P1,000) for each failure: Provided, however, That the aggregate amount to be imposed for all such failures during a calendar year shall not exceed twenty-five thousand pesos (P25,000).

Any employer/withholding agent, including the government or any of its political subdivisions and government owned and controlled corporations, who/which fails to comply with the above filing/submission of BIR Form 2316 within the time required by this Regulations for two consecutive years my be dealt with in accordance with Section 255 which provides in part that "Any person required under this code or by rules promulgate thereunder to pay any tax, make any return, keep any record, or supply correct and accurate information, who willfully fails to pay such tax, make such return, keep such record, or supply such correct and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on compensation, at the time or times required by law or rules and regulations shall, in addition to other penalties provided by law or rules and regulations shall, in addition to other penalties provided by law, upon conviction thereof, be punished by a fine of not less than Ten Thousand Pesos (P10,000.00) and suffer imprisonment of not less than one (1) year but not more than ten (10) years."

The compromise fee shall be P1,000 for each BIR Form No. 2316 not filed without any maximum threshold.

Under RR No. 2-2015, Section of these Regulations shall strictly complied with by all taxpayers registered with the Large Taxpayers Service (LTS); Provided, however, That any non-LTS taxpayer duly registered under the Revenue District Office may, at its his/her option, comply with the said requirements as follows; Provided, further, That the non-LTS registered taxpayer shall no longer be allowed to submit in hard copies thereafter once said taxpayer opted to adopt the requirements by these Regulations.

RR No. 2-2015, Sec. 2.83. Statement and Returns. - In cases covered by substituted filing, the employer shall furnish each employee with the origial copy of BIR Form No. 2316 and, in lieu of the submission of hard copies of the duplicate original thereof, the following procedures shall be strictly observed:

1. Scan the duplicate original copies of BIR Form No. 2316 through a scanning machine or device;

2. Store the soft copies of BIR Form No. 2316 using the "PDF" file format with the filenames alphabetically arranged in a Digital Versatile Disk-Recordable (DVD-R). The filename shall contain the following information:

a. Surname of the employee;

b.Taxpayer Identification Number (TIN) of the employee; and

c. Taxable Period

Example: Dela Cruz_131885220000_12312014

3. Label the DVD-R containing the soft copies of the said BIR forms in accordance with the format prescribed in Annex "B" of these Regulations; and 

4. Submit the duly accomplished DVR-R to the BIR Office where the taxpayer is duly registered not later than February 28 following the close of the calendar year, together with a notarized Certification prepared according to the format in Annex "C" of these Regulations and duly signed by the authorized representative of the taxpayer certifying that the soft copies of the said BIR form contained in the DVD-R are the complete and exact copies of the original thereof.

Please refer the following links to read the full text of RR No. 11-2013, RR No. 2-2015 and RMC No. 24-2015

http://www.bir.gov.ph/images/bir_files/old_files/pdf/71821RR%2011-2013.pdf

http://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202015/RR%202-2015/RR%20No%202-2015.pdf

http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2024-2015.pdf

Alphalist Data Entry and Validation Module Version 5.1 (New) is Now Available

The bureau just recently issued Alphalist Data Entry and Validation Module Version 5.1 (New).

To download the Alphalist Data Entry & Validation Module Version 5.1 just click on the following:

HTML: http://www.bir.gov.ph/images/bir_files/downloadables/alphalist/alphalist_full_setup_v5.1.exe

The Alphalist was updated in relation to the issuance of Revenue Regulations (RR) No. 3-2015 and other existing Revenue Regulations.

Sale, Importation or Lease of Passenger or Cargo Vessels and Aircraft, including Engine, Equipment and Spare Parts thereof for Domestic or International Transport Operations are Not Subject to VAT

Revenue Regulations No. 15-2015 has recently issued by the BIR amending Sections 4.109-1 (B)(1)(s), (t) and (u) of Revenue Regulations (RR) No. 16-2005, as amended with details as follows:

SECTION 4.109-1. VAT-Exempt Transactions. - 

(B) Exempt transactions. - 

(1) Subject to the provisions of Sebsection (2) hereof, the following transactions shall be exempt from VAT:

(s) The transport of passengers by international carriers doing business in the Philippines shall be exempt from value-added tax (VAT) pursuant to Sections 109(1)(s) of the NIRC, as amended by RA No. 10378. The transport of cargo by international carriers doing business in the Philippines shall be exempt from VAT pursuant to Sections 109(1)(E) of the NIRC, as amended by RA No. 10378, as the same is subject to Common Carrier's Tax (Percentage Tax on International Carriers) under Section 118 of the NIRC, as amended. International carriers exempt under Sections 109(1)(S) and 109(1)(E) of the NIRC, as amended, shall not be allowed to register for VAT purposes.

(t) Sale, importation or lease of passenger or cargo vessels and aircraft, including engine, equipment and spare parts thereof for domestic or international transport operations; Provided, however, that the exemption from VAT on the importation and local purchase of passenger and/or cargo vessels shall be subject to the requirements on restriction on vessel importation and mandatory vessel retirement program of MARINA.

(u) Importation of fuel, goods and supplies by persons engaged in international shipping or air transport operations; Provided, that the said fuel, goods and supplies shall be used exclusively or shall pertain to the transport of goods and/or passenger from a port in the Philippines directly to a foreign port, or vice versa, without docking or stopping at any other port in the Philippines unless the docking or stopping at any other port in the Philippines unless the docking or stopping at any other Philippine port is for the purpose of unloading passengers and/or cargoes that originated from abroad; Provided, further, that if any portion of such fuel, goods or supplies is used for purposes other than that mentioned in this paragraph, such portion of fuel, goods and supplies shall be subject to twelve percent (12%) VAT starting February 1, 2006;

(v) Services of banks, non-bank financial intermediaries performing quasi-banking functions, and other non-bank financial intermediaries, such as money changers and pawnshops, subject to percentage tax under Secs. 121 and 122, respectively, of the Tax Code; and

(w) Sale or lease of goods or properties or the performance of services other than the transactions mentioned in the preceding paragraphs, the gross annual sales and/or receipts do not exceed the amount of One Million Nine Hundred Nineteen Thousand Five Hundred Pesos (P1,919,500.00); Provided, every three (3) years thereafter, the amount shall be adjusted to its present value using the Consumer Price Index, as published by the NSO; Provided, further, that such adjustment shall be published through revenue regulations to be issued not later than March 31 of each year;

For purposes of the threshold of P1,919,500.00, the husband and the wife shall be considered separate taxpayers. However, the aggregation rule for each taxpayer shall apply. For instance, if a professional, aside from the practice of his profession, also derives revenue from other lines of business which are otherwise subject to VAT, the same shall be combined for purposes of determining whether the threshold has been exceeded. Thus, the VAT-exempt sales shall not be included in determining the threshold.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202015/RR%2015-2015.pdf of the full text of RR No. 15-2015.

Alphalist Data Entry and Validation Module Version 5.0 (New) is Now Available

The Bureau of Internal Revenue (BIR) just updated their downloadables particularly the Alphalist data Entry and Validation Module Version 5.0 (New)

To download the Alphalist data Entry and Validation Module Version 5.0 (New) just click the following:

HTML: http://www.bir.gov.ph/images/bir_files/downloadables/alphalist/alphalist_full_setup_v5.exe

ATC PATCH: http://www.bir.gov.ph/images/bir_files/old_files/zip/atc_patch.zip

To download the Alphalist data Entry and Validation Module Version 5.1 (New) just click the following:

HTML: http://www.bir.gov.ph/images/bir_files/downloadables/alphalist/alphalist_full_setup_v5.1.exe

 

The Alphalist is updated in relation to the issuance of Revenue Regulations (RR) No. 3-2015 and other existing Revenue Regulations.