Supplemental procedures for manual filing of quarterly ITRs (RMC No. 20-2015) This RMC was posted in the BIR website late afternoon on April 15. The RMC covers the quarterly income tax returns (BIR Forms 1701Q and 1702Q) which are due on April 15 for taxpayers required to use eFPS or Online eBIRForms but were not […]

All concerned taxpayers are mandated to submit an inventory list of cash register machines (CRM), point of sale machines (POS), special purpose machines (SPM) and other similar machines generating sales invoices/receipts used by business establishments in business operations or otherwise, and are physically located in said business premises. Following are the guidelines: 1. Deadline – […]

Clarifications on submission of the Scanned Copies of Forms 2307 and 2316 (RMC No. 24-2015) This RMC clarifies the pertinent provisions of RR No. 2-2015 which requires the submission of scanned copies of the Certificate of Creditable Tax Withheld At Source (BIR Form No. 2307) and the Certificate of Compensation Payment/Tax Withheld (BIR Form No. […]

Guidelines on the Proper Filing of Income Taxes Withheld (RMC 22-2015) This RMC recommends the following procedures on the proper filing of tax returns (Forms 1601-C and 1601-E) of taxpayers who are mandatorily required to use the eFPS and the eBIRForms. Under this RMC are the following procedures: 1. For taxpayers who are using the […]

Filing of VAT and Percentage Tax Returns (RMC 21-2015) This RMC covers VAT and percentage tax returns (Forms 2551M, 2551Q, 2550M and 2550Q) of taxpayers required to use the eFPS and Online eBIRForms. These are the prescribed procedures: 1. Taxpayers filing returns with payment or without payment using Offline eBIRForms shall follow the procedures under […]

Supplemental procedures for manual filing of quarterly ITRs (RMC No. 20-2015) This RMC was posted in the BIR website late afternoon on April 15. The RMC covers the quarterly income tax returns (BIR Forms 1701Q and 1702Q) which are due on April 15 for taxpayers required to use eFPS or Online eBIRForms but were not […]

P&A is sharing the below responses of the BIR on cases of eFPS taxpayers who are unable to eFile. In general, you are advised to file and pay manually and perform the below-described supplemental procedures. Subsequently, you should still upload the ITR information in the eFPS after April 15. For non-LTS (Non- Large Taxpayers Services), […]

Frequently asked questions on ITR filing (RMC 19-2015) BIR has compiled and answered the most frequently asked questions relating to the use of eBIRForms and eFPS, preparing the ITR, filing and payment, including work-around procedures in case of system failure. Please click the button below for a copy for RMC.

New BIR announcements re: ITR filing (RMC 17 and 18-2015) The following new rules/procedures have been announced in the above RMCs. 1. On-line filing is deferred for no-payment returns. 2. Taxpayers newly enrolled for eFPS but who have not completed registration with the bank shall electronically file their returns and pay the taxes manually. 3. […]

New Guidelines in filing of ITRs (Revenue Memorandum Circular No.14 and 16- 2015) All taxpayers mandated to use eFPS/eBIRForms are advised to use the latest version of Offline eBIRForms Package in filing their income tax returns (v4.7.07). The filing involves a initial 5-step process as follows: 1. Download and install the Offline eBIRForms package v4.7.07 […]