BIR Adopts the ISO 9001:2008 Quality Management System In Its Business Registration Processes

The Bureau just issued Revenue Memorandum Circular (RMC) No. 33-2015 to publish the QMS Roadmap (Annex "A") as a guide for the ISO 9001:2008 Certification of RDOs in establishing a Quality Management System. This roadmap depicts the end-to-end process to be undertaken by RDOs gearing towards ISO 9001:2008 Certification.

It aims to improve customer satisfaction through effective and efficient delivery of its services in its Business Registration Processes that promotes standardized and systematic approach to the primary frontline services of the BIR.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2033-2015.pdf of the full text of RMC No. 33-2015.

Withholding Tax Calculator Is Now Available On BIR Website For Use By All Compensation Earners

The Bureau of Internal Revenue (BIR) just recently announced the availability of Withholding Tax Calculator for use by all Compensation Earners to enable them to check the computation of the Withholding Taxes deducted from their salaries by their employers.

Just click http://www.bir.gov.ph/index.php/withholding-tax-calculator.html to access the system or visit BIR website: http://www.bir.gov.ph/ found under the quick links of the website.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_1/Advisory/Announcement-Withholding%20Tax%20Calculator.pdf of the full text of the BIR announcement.

Implementation Of Strict Non-Issuance Of Provisional Permit To Use CRM / POS / Other Sales Machine / Receipting Software

The bureau has issued Revenue Memorandum Circular No. 30-2015 to implement strict non-issuance of Provisional PTU to prospective/new CRMs/POS/other sales machines/receipting software users effective immediately.

The RMC was issued because the three (3)-month validity period of provisional permits is being abused and a significant number of taxpayers' Provisional PTU failed to be converted to Final PTU of their CRMs/POS/other sales machines/receipting software.

Thus, all Revenue District Offices (RDOs) shall no longer accept/approve application for Provisional PTUs, until such time the Electronic Accreditation and Registration (eAccReg) system shall be modified accordingly.

Large Taxpayer Service (LTS) are directed to ensure that necessary evaluation procedures are observed in the case of all existing Provisional PTUs, to convert the same to Final PTU on or before July 31, 2015. Otherwise, the same shall be revoked.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2030-2015.pdf of the full text of RMC No. 30-2015.

Availability of eBIRForms Package Version 5.0 and Where or Authorize To Make Tax Payments

The Bureau of Internal Revenue just issued Revenue Memorandum Circular No. 31-2015 to circularize that the eBIRforms Package Version 5.00 is now available and downloadable from any of the following sites:

1.1. www.knowyourtaxes.ph;

1.2. www.dof.gov.ph;

1.3. Dropbox using this link: http://goo.gl/UCr8XS

1.4. www.bir.gov.ph http://ftp.pregi.net/bir/ebirforms_package_v5.0.zip

All the thirty-six (36) returns available in the package can be files by cliking the "SUBMIT" or "FINAL COPY" button and the taxpayer will receive the corresponding confirmation thru email notification. Taxpayers using this new version shall follow these simple and convenient steps:

Step 1. DOWNLOAD, INSTALL and RUN eBIRForms Package version 5.0;

Step 2. FILL-UP directly by encoding data in the tax return;

Step 3. Click VALIDATE after accomplishing the tax return. If there are changes to male, click EDIT button. Make sure to validate after every changes made.

Step 4. Click SUBMIT:

4.1 If successful, taxpayer will be directed to eBIRForms home page and follow further instructions.

4.2 If unsuccessful, click FINAL COPY button to use an alternative mode of electronic submission and an email conformation will be received by the taxpayer. For those who are not yet enrolled to the eBIRForms System, it is required to fully and unconditionally agree to the Terms of Service Agreement (TOSA).

Tax payments can be made through Authorized Agent Banks (AABs), Collection Officers, Online Payment through selected AABs (Online Retail Banking) or GCash (up to P10,000) per RMO 20-2005.

Please refer the link: http://www.bir.gov.ph/images/bir_files/internal_communications_2/rmc_no_31-2015.pdf of the full text of RMC 31-2015.

The eBIRForms Package Version 5.1  is now available for update to the previous Version 5.0 of the Online eBIRForms System.

Click or copy paste to new tab of the following link: http://philippinetaxtalk.blogspot.com/2015/09/availability-of-ebirforms-package.html

The eBIRForms Package Version 5.2  is now available for update to the previous Version 5.0 of the Online eBIRForms System.

Click or copy paste to new tab of the following link: http://philippinetaxtalk.blogspot.com/2015/11/offline-ebirforms-package-v52.html

To download the Offline eBIRForms Package v6.0, just click the following link:

 

http://ftp.pregi.net/bir/ebirforms_package_v6.0.zip

 

http://philippinetaxtalk.blogspot.com/2016/03/ebirforms-package-v60-new-is-now.html

To download the Offline eBIRForms Package v6.1 (New Version), just click the following link:

 

http://ftp.pregi.net/bir/ebirforms_package_v6.1.zip

Definition of Raw Cane Sugar for Purposes of the Imposition of Advance Business Tax

Revenue Regulations No. 8-2015 was issued by the BIR to amend Revenue Regulations No. 6-2015 on the Definition of Raw Cane Sugar for Purposes of the Imposition of Advance Business Tax (Value-Added Tax or Percentage Tax) and for Other Related Purposes.

Section 2 (a) of the revenue regulations, defines Raw Cane Sugar as the natural sugar extracted from sugarcane through simple mechanical process by pressing for the juice; boiled to crystallize; filtered using centrifuge to separate these crystals, and dried, resulting to crystallize brown sugar (brown color due to natural molasses content present in sugar cane): Provided, that is shall refer to raw cane sugar produced from conducting only one (1) stage of filtering and centrifugal without any other further process applied thereto, such as but not limited to washing , bleaching, etc.: Provided further, that its color is greater than 800 ICU and that its content of sucrose by weight in dry state corresponds to a polarimeter reading of less than 99.5 degree. 

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202015/RR%208-2015.pdf of the full text of Revenue Regulations No. 6-2015.

Joint Memorandum Circular Between the Bureau of Internal Revenue (BIR)and Land Registration Authority (LRA)

The Revenue Memorandum Circular No. 28-2015 was issued by the BIR of the Joint Memornadum Circular between the Bureau of Internal Revenue (BIR) and Land Registration Authority (LRA) signed on April 6, 2015 in Quezon City, Metro Manila, Philippines.

The circular shall cover all transactions involving transfer of real properties processed in the Registries of Deeds requiring the presentation of the eCAR, which shall be automatically verified using the PHILARIS prior to the processing of a transfer transaction.

The automated verification of the eCAR shall be implemented in the Registries of Deeds already using the PHILARIS for transaction processing, and where the corresponding BIR Office has started using the BIR eCAR System for the issuance of the eCAR.

The eCAR verification follows the general guidelines listed below:

1. BIR shall provide LRA with data relevant to an eCAR by directly updating LRA-BIR eCAR Database;

2. BIR shall issue an eCAR only after successfully updating the LRA-BIR eCAR Database;

3. The eCAR shall contain  a barcode, which shall be scanned at the Registry of Deeds for verification, after the entry into the Electronic Primary Entry Book of the eCAR as a supporting document of a transaction;

4. The eCAR presented shall be automatically validated against the data provided by BIR in the LRA-BIR eCAR Database, and only transactions that have validated eCARs shall be approved by the Registry of Deeds; and,

5. LRA shall provide BIR relevant data relating the eCAR to its corresponding Certificate of Title.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2028-2015.pdf of the full text of RMC No. 28-2015.

Mandatory PhilHealth Coverage of Senior Citizens

Philhealth Circular no. 006-2015 was issued by Philippine Health Insurance Corporation (PHILHEALTH) implementing guidelines for the Mandatory Philhealth Coverage of Senior Citizens pursuant to Republic Act No. 10645 (Revision 1).

Republic Act No. 10645 was signed into law by His Excellency, President Benigno S. Aquino III, on November 5, 2014. The Law amended Republic Act No. 7432, as amended by Republic Act No. 9257 and further amended by Republic Act No. 9994, otherwise known as the "Expanded Senior Citizen Act of 2010".

Section 5, sub-paragraph h(2) of Republic Act No. 7432, as amended, was further amended to read as follows:

"(2) Mandatory Philhealth Coverage

All senior citizens shall be covered by the national health insurance program of PhilHealth. Funds necessary to ensure the enrollment of all senior citizens not currently covered by any existing category shall be sourced from the National Health Insurance Fund (NHIF) of PhilHealth from proceeds of Republic Act No. 10351, in accordance with the pertinent laws and regulations".

Please refer http://www.philhealth.gov.ph/circulars/2015/circ06_2015.pdf of the full text of Philhealth Circular no. 006-2015.

Imposition of Advance Business Tax (Value-Added Tax [VAT] or Percentage Tax) on Raw Sugar and Refined Sugar

Last month, there was an increase of retail prices of sugar in the market due to the the issuance of Revenue Regulations (RR) No. 6-2015 dated March 31, 2015 and other related factors.

After the issuance of the regulations, Revenue Memorandum Circular (RMC) No. 25-2015 was recently issued by the Bureau of Internal Revenue (BIR) to clarify, through questions and answer, certain issues.

One of the questions was:

1. What is the advance business tax (VAT) or percentage tax) treatment on the physical inventories of raw sugar and refined sugar held in possession by the miller/sugar refinery at the time of effectivity of RR No. 6-2015 on May 1, 2015?

Answer.: The physical inventories of raw sugar and refined sugar covered by Quedans dated before May 1, 2015 are not subject to the imposition of the advance business tax (VAT or percentage tax).

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2025-2015.pdf of the other questions and answers and the full text of RMC No. 25-2015.

Facilities and Privileges of Relatively Small Value

Per Revenue Regulations (RR) No. 2-98, Sec. 2.78.1 (A) (3),:

Facilities and privileges of a relatively small value. - Ordinarily, facilities and privileges (such as entertainment, medical services, or so called "courtesy"discounts on purchases), furnished or offered by an employer to his employees generally, are not considered as compensation subject to withholding if such facilities or privileges are relatively small value and are offered or furnished by the employer merely as a means of promoting the health, goodwill, contentment, or efficiency of his employees.

Steps In Enrolling eBIRForms System

Taxpayers who are mandated to use eBIRForms under Items No. 5 and 6 of Revenue Memorandum Circular (RMC) No. 20-2015 are required to enroll with the eBIRForms System.

Steps in Enrolling eBIRForms System is with details as follows:

Step 1:Access BIR website at www.bir.gov.ph using your internet browser.
Step 2: Click eServices.
Step 3: Click eBIRForms
Step 4: Click Online eBIRForms System https://ebirforms.bir.gov.ph/
Step 5: eBIRForms online enrollment form appears. Click Sign-up and complete the required fields on the Enrollment Form Page. Then, click on the "Submit" button.
Step 6. Print the email enrollment notification.
Step 7. Go to your Revenue District Office (RDO) and present account activation requirements (printed e-mail enrollment notification, 2 valid IDs and Letter of Intent)