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 […]

Clarification on filing of no-payment returns (Revenue Memorandum Circular No. 12-2015) The following taxpayers with “no-payment” income tax returns (ITRs) are NOT obligated to file using the online eBIRForms, as prescribed in Revenue Regulations (RR) No. 6-2014 and 5-2015. They can file their BIR Form 1700 manually with the Revenue District Office (RDO) using officially […]

Clarification on tax filing by clients of accredited tax agents (RMC No. 11-2015) Under Revenue Regulations No. 6-2014, “Accredited tax agents/practitioners and all its client-taxpayers” who are non-eFPS filers are required to use the online eBIRForms in filing their returns. In this RMC, it is clarified that “client-taxpayers” shall mean those who are authorizing their […]

Compromise penalties for non-submission of SLSPs, alphalists and other violations (Revenue Memorandum Order No. 7-2015 March 23,2015) The following major changes were introduced in the revised schedule of compromise penalties : 1. P1,000 per failure to submit per return or per information, up to P25,000 per year for each category. One information per buyer/seller is […]

Imposition of penalties for failure to file returns under electronic systems of the BIR by taxpayers covered by eFPS and eBIRForms (Revenue Regulations No. 5-2015) The BIR clarified the coverage of non-eFPS filers who shall mandatorily use the or Electronic Bureau of Internal Revenue Forms (eBIRForms) facility by electronically submitting and filing all tax returns […]

P82,000 tax exemption for bonuses applies beginning January 1, 2015 (Revenue Regulations No. 3-2015) It’s official. The P82,000 tax exemption allowance will apply on all 13th month pay and other benefits paid or accrued beginning January 1, 2015. The increased ceiling was enacted via Republic Act No. 10653. The RR reiterated that the exemption allowance […]