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 Annex D of RMC 14-2015, as follows:
a. After validating the return, click “FINAL COPY” and open the directory “C:\eBIRForms\IAF_RDO_Copy\” in the computer.
b. Look for the XML file of the encoded ITR with the following name: Filename=<9999 9999 9999-XXXXXX-99999999.xml> wherein:
i. 9999 9999 9999 – First 12 Digits of the TIN including branch code
ii. XXXXXX – BIR Form Number
iii. 99999999 – Return Period/Taxable Year
iv. .xml – The file type extension
c. Attach the xml file to an email and send to the BIR using the following subject and address:
Form No. E-mail Subject E-mail Address
2551M RDO_2551M_TIN_taxable period 2551M@bir.gov.ph
2551Q RDO_2551Q_TIN_taxable period 2551Q@bir.gov.ph
2550Q RDO_2550M_TIN_taxable period 2550M@bir.gov.ph
2550Q RDO_2550Q_TIN_taxable period 2550Q@bir.gov.ph
d. Print email notification and the tax return and proceed to the Authorized Agent Bank (AAB) for payment.
2. Taxpayers mandated to use eFPS but who are unsuccessful after several attempts shall:
a. Print evidence of eFPS failure (e.g., print screen of messages received from the system).
b. Report/call HELPDESK and get trouble ticket log (981-7050 to 51; 981-7107 to 08)
c. Report to BIR CONTACT CENTER 981-8888 and get reference number of the call
d. Thereafter, manually file and manually pay on or before the due dates attaching proof of unsuccessful eFPS attempts.
e. Re-file electronically not later than 30 days after the deadline.
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