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 Offline eBIRForms, with or without payment, the following procedures under Annex D of RMC 14-2015 shall apply:
a. After validating the tax 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 BIR using the following email subject and email address:
Form No. E-mail Subject E-mail Address
1601 – C RDO_1601C_TIN_Taxable Period 1601C@bir.gov.ph
1601 – E RDO_1601E_TIN_Taxable Period 1601E@bir.gov.ph
d. Print email notification and the tax return, then, proceed to the Authorized Agent Bank (AAB) for payment
2. For taxpayers who are mandated to use eFPS but are encountering problems in efiling, the following remedies shall apply:
a. Print evidence of eFPS failure.
b. Report/call HELPDESK and get the Trouble Ticket Log (981-7050, 981-7051, 981-7107, 981-7108)
c. Report to BIR CONTACT CENTER (981-8888) and get the Reference Number of the call.
d. Manually file and manually pay on or before due dates of the respective returns attaching printed proof of eFPS failure.
e. Re-file electronically not later than thirty (30) days from the deadline.
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