The Bureau of Internal Revenue (BIR), today, published Revenue Regulations (RR) No. 6-2014, Prescribing the Mandatory Use of Electronic Bureau of Internal Revenue Forms (eBIRForms) in Filing of All Tax Returns by Non-Electronic Filing and Payment System (Non-eFPS) Filers Particularly Accredited Tax Agents/Practitioners, Accredited Printers of Principal and Supplementary Receipts/Invoices, and One-Time Transaction (ONETT) Taxpayers.
The e-BIRForms
The eBIRForms was developed to provide taxpayers particularly the non-eFPS filers with accessible and convenient service through easy preparation of tax returns. The use of eBIRForms will improve the BIR’s tax return data capture and storage thereby enhancing efficiency and accuracy in the filing of tax returns. These forms come in 2 types:
- Offline eBIRForms Package; and
- Online eBIRForms System
The BIR has issued 2 previous revenue issuances in relation to the use of eBIRForms:
- Revenue Memorandum Circular (RMC) No. 61-2012 which “Authorizing the Use of eBIRForms Package in Preparation and Filing of Tax Returns”; and
- Revenue Memurandum Order (RMO) No. 24-2013 (link below), which “Prescribing the Guidelines, Policies, and Procedures on the Use of eBIRForms in Relation to RMC No. 61-2012”
- Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E | Annex F | Annexes G & H | Annex I
Coverage
RR No. 6-2014 makes it mandatory for non-eFPS filers or taxpayers to use eBIRForms covering thirty six (36) BIR Forms in the preparation and filing of their returns starting September 01, 2014. Among these covered are:
- Accredited Tax Agents/Practitioners and all its client-taxpayers;
- Accredited Printers of Principal and Supplementary Receipts/Invoices;
- One-Time Transaction (ONETT) taxpayers;
- Those who shall file a “No Payment” Return;
- Government-Owned or -Controlled Corporations (GOCCs);
- Local Government Units (LGUs), except barangays; and
- Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA)
Policies and Guidance
e-BIRForms are available to non-EFPS filer thru:
- Online – download the eBIRForms Package from the BIR website www.bir.gov.ph
- Offline – download the eBIRForms package from the BIR e-lounges
Non-eFPS filers shall mandatorily use the eBIRForms in filing all of their tax returns. They may opt to submit their tax returns manually using the eBIRForms Offline Package at their respective RDOs or electronically through the use of the Online eBIRForms System.
The ATAs who are preparing and filing tax returns in behalf of their clients are likewise mandated to use the eBIRForms.
Procedures set forth under RMO No. 24-2013 shall be followed and observed.
Returns Available
The eBIRForms is an application covering thirty-six (36) BIR Forms comprised of Income Tax Returns; Excise Tax Forms; VAT Forms; Withholding Tax Forms; Documentary Stamp Tax Forms; Percentage Tax Forms; ONETT Forms and Payment Form.
- To go to the Online eBIRForms System click here.
- To download the Offline eBIRForms Package v4.6 (with Annual Income Tax Returns v2013 ENCS) click here.
- To view the complete list of forms available in the eBIRForms package click here.
Effectivity
These Regulations shall take effect on all returns to be filed on September 01, 2014 or after fifteen (15) days following publication in a newspaper of general circulation, whichever comes later. It was published in Manila Bulletin online today, so effectively, RR No. 6-2014 will be effective on September 24, 2014.
To download the full text of Revenue Regulations No. 6-2014, Click Here.
Let us know what you think. 🙂
Shara San Pedro Pecasio, tama po yan pag walang withholding tax yung amount na nasa resibo.. Pag meron po, maiiba ang computation.
Orlando O. Calundan, CPA
Thank you sir.
Sir may tanong pa po ako sa pag cocompute.
lets say po 15,688 po ang total sales po namin inclusive na po VAT. Kelangan po ba kapag ilalagay na sa 2550m ay nakahiwalay ang VAT (na ilalagay sa 12A)?
Output – receipt amount (actual amount na nasa resibo) = 15,688 (inclusive VAT)
15,688 / 1.12 = 14,007.14 -> 12A
x 12% VAT = 1,680.86 -> 12B
Input – receipt amount (actual amount na nasa resibo) = 1000 (inclusive VAT)
1000 / 1.12 = 892.86 -> 18A
x 12% VAT= 107.14 -> 18B
Tama po ba? Salamat Sir
Tama po yun, regular sales po eh ilalagay sa 12A, yung VAT nya sa 12B. Pag gamit nyo po is eBIRForms, which is highly recommended (minsan required), automatic po computation ng VAT pag nilagay mo sales. Tama din po yun, need din ilagay ang puchases sa section 17 at 18 po ng return. Mahabang paliwanagan po yan pero mas maganda po, if di nyo kayang magbayad ng accountant, attend po kayo seminar.
Good day. Sir as VAT po, ano ano po ba ang dapat ilagay sa 2550M form. Ang alam ko lang po ay ang ilalagay sa 12A-Vatable Sales/Receipts.
Let say ang sales po namin 15,688 – ito po ba ang ilalagay sa 12A?
x12%=1,882.56 – ito po ba ang ilalagay sa 12B?
Sabi po kasi sa RDO dapat ilagay din daw mga purchases. hindi naman po nila tinuro kung pano. Hindi rin po ako makapag hire na accountant dahil kakastart lang po namin. Sana po matulungan nyo ko. Thank you po. God Bless sir.
Sa payment po ma'am sa bank or GCash po pag nageBIRForms po kayo. Submission lang po ang online at thru eBIRForms offline package po ginagawa iyon.
Orlando O. Calundan oposir !pag.online tru eBIRForms.ei sir, actually gusto ko pong matuto magonline sa payment ng BIR.sir baka may alam ka na site na pwedi kong pag-aralan tungko sa online eBIRForms.share nman po dyan!tnx
Hi, yes po, ano po iyon?
What do you mean online? Pag you mean eBIRForms, yes.
Gud Day! sir paano po kung no operation pa ung business ko.kailangan pa din po ako mg.online?need answer please.tenku and God Bless
pwede po ba magtanong ?
With payment po ako.tama po ba pag offline form gamit ko?saka bakit wla ako ntatanggap confirmation?
Need to create po online account thru https://ebirforms.bir.gov.ph/
Di na po allowed ang e-mail submission, see http://philcpa.org/2015/08/filing-ebirforms-tax-returns-thru-e-mail-accounts-discontinued/
Di na po allowed ang e-mail submission, see this link: http://philcpa.org/2015/08/filing-ebirforms-tax-returns-thru-e-mail-accounts-discontinued/
I-click nyo po yung (Sch. 1) na link, tapos mapupunta kayo sa page ng schedule 1. Click nyo yung ATC para sa type ng industry po ninyo na covered ng VAT. Then dun nyo ilagay yung amount.
sA 2550M po bakit po di pwedeng ifill-up yung sa 12A and 21?? ciniclick ko po yung number(0.00) pero di po sya pwedeng matype..
paano ia attach sa email ung xml file ng no transaction, ang gamit ko po ay offline birforms?
paano po ia attach sa email ung xml file ng no transaction?
Good day! sir offline package po ang ginagamit ko magmula pa nung march po ata yun, need pa bng isubmit through online? paano po?
Nope. EFPS – there is a bank connected and required siya sa lahat ng big companies (ex. TAMP)
eBIRFORMS – use for non-efps users although file online, manual padin and payment or any other mode of payment. correct me if I'm wrong.
Your using what ebir version? It is prefer to use version 5.0. If you click submit you will automatically connect to online ebir to log in (Internet Explorer Version 9 should be). If not, just use the alternative method of efiling.
Yes, but if ever di ka makapasok just use the alternative method of efiling.
Good day po. Sir ask ko lang po madalas kong ginagamit is yong offline package po. then bayad na lang ako sa bank. Need ko pa bang i file online. Kasi mismo sa RDO ako nag try mag online, walang nagnyari, nakapag send ako pero wala naman email na bumalik.tnx
Philippine Accounting Updates paano po kung nag fill-up po ko.,nung isa-submit na.. nagerror po, tapos nagtry po uli ako mag fill-up kaso already exist na daw po ung tin #. wala din nmn po akong natanggap na e-mail. paano po yun?
parehas po tayo ng problem maam
Hi po, good day,ask lang po i cant receive any email notification from the BIR but nasa sakin napo ung application number.. can i proceed po ba sa RDO namin kahit walang email notification?thanks po sa sagot..
ganyan din po yung problema ko.
Hi. ask ko lng po… every time na iclick ko ung submit and makapag log in lagi connection error: please re-submit your form using th offline package or re-upload your xml file… pano po masolve eto? thanks much
magakapareho po ba ba ang efps at ebirforms
Philippine Accounting Updates ok na po ung sa efps ang nklgay nga lng po ay : "tin/branch code does not exist in efps reg." tpos ung sa online nmn po, nagtry ako ng ibang account gnmit ko ay gmail, ok nmn xa, pero ung unang account po talaga wlang temporarily password na ndting sa yahoo email ko.. nung nag eenroll n uli po ako nd na po xa maienroll ulli kc already enrolled na, wla nmn ndting n temporarily password.. panu kya po un?
Philippine Accounting Updates pati po sa aking efps, wla po ndting na email verification code…tama naman po ang email na inilalagay ko..
I have just enrolled at BIR online system awhile ago as individual taxpayer and fortunately have received the e-mail enrollment notification. How long do I have to wait via my e-mail address for the temp password which you said is automatic. If not received, I think I need to my RDO. Pls comment. Thank you
hi po. pasensya na po tlgang wala po aqng alam kc sa father q po ung business pero aq po ang pinag.aayos ng BIR.. nkaregister na sya sa EFPS.. kailangan pa rin po ba magregister sya sa EBiRFORM? ano po ba pinag kaiba ng 2? atska nakapagbayad na po sya ng 1701 sa bank.. need p rin ba magfill up online? sana po masagot.. thanks in advance
ask q lng po panu mgenrol s ebirforms?kc tuwing kniclick q po ung ebirforms online ngeeror po..tnx po
sir, pano po yan, active at tama naman po ang e-mail address na inilagay ko sa pag-si-sign up sa e-bir forms online. ang kaso po, wala po talagang e-mail notification. 4 days n po ako naghihintay. kapag inuulit ko po ang sign-up, need n po ng RDO approval para ma-activate ang account ko. pano po un, diba po kailangan po talaga ng email notification bago pumunta ng RDO?
Clik the ATC po, then select the applicable ATC sayo.. That's the only time na lilitaw yung field for the amount..
Pero nakareceive po kayo ng e-mail upon enrollment? Kasi pag hindi, baka mali e-mail na nailagay nyo..
Pag meron naman po kayo 1st e-mail na nareceive, dapat makakareceive kayo isa pa e-mail for temp password.. If individual, automatic po yun.. If corp, need nyo magsubmit ng requirements stated sa first e-mail sa RDO nyo.. Pag ginawa nyo na po to at wala parin, go to your RDO..
Hi, if it's not successfully filed due to the TIN error, then you should fill out a new form.. Kasi pag Final Copy na, di na naeedit.. Then try again.. Delete mo na lang yung previous one. For the bank requirements, yes, you need to print the Filing Reference Number and attach it to your tax returns to be filed.
When I enrolled, I used Google Chrome, since I encountered same error and I used "+632" for Manila.. Sabi ng iba latest daw eh "632" na walang "+".. Try mo..
Hello sir.. hindi po ako makapag sign up sa ebirform para ma submit ko yung 1701 ko, nagkaka problem ako sa tel no. Laging error ginawa ko na po lahat binawasan ko din ayaw pa din
Sir, gudam po. ask ko lang po re: the xml error i've encountered just after successfully submitted my 1701 and 1701q online. ang sabi po error in line 3, no match found sa tin.. then i realized na sumobra ngapala ko ng 0 sa last digit ng tin ko. do i have to repeat the process of filling out the offline forms again? final copy na po kasi yun eh. kapag successfully submitted na po, kailangn ko pa po ba ng reference number to show sa bank para makapagbayad po ako? RDO na po ba mag tatama nun? obvious nmn po ang naging error eh.. dko lng po tlg napansin kasi nagvalidate nmn po eh.. pls reply thanks po.
gud eve po, help nmn po nagregister po ako sa online ebirforms last 2 weeks ago, til now wla p rin po ung online confirmation sa email ko.. pra po mkpag log in ako..thanks po. pls reply ASAP
Why can't i type the amount sa 2551M? Kahit i click ng i click ayaw ma type ang figure? Please help!
Please help… hindi ko po ma access yung ebir site. Kasali po ba ang self employed sa online registration sa BIR?
Combine the amount sir… There should no problem with that kasi consolidated naman usually yung filing nyan.. Pero po if nakalagay sa COR nyo eh di consolidated, meaning nasa COR pareho ng 2 businesses nyo, need nyo po magfile ng 2 using the branch TIN. Sa dulo po merong 000, 001, 002 and so on after the 9-digit TIN.
Do you need to use the 2551Q? Check if you really need to because only a few taxpayer are required to file such. Check your COR. Normally if taxpayers earn gross income of less than 1.9M in the previous 12 months that are not subject to VAT, they are required to file only 2551M.
Hello… Better approach po yung RDO nyo regarding the error… Nangyayari talaga yan, but only them can explain..
Hi po. Patulong po ako, sa eBIR registration online, nung mag-sign-up po ako, sabi INVALID daw tin#, yun nmn tama. bakit po ganun?
Hi, I just would like to ask how to use 2551Q using ebir forms offline? I cannot seem to find the 3% in their ATC?
Sa ATC po iclick. para maka pagtype ka po.
Ako naman ang Problem ko kc. Dapat dalawang Business ko ang Mailagay ko. isa lang ang nailalagay na PT010 under ATC sa 2551m .
Kailangan po, Yung computer na gamit nyo may printer sya. para maiprint di kasi ma save ng ibang format. Kapag naisave na ksi Di mo na mabukasn.
sIR, aSK KO LANG PO SA PAG FILL UP NG 2551m , Paano po kung 2 ang aking business na ilalagay. Sa ATC pag click isang beses nko lang pwede gamitin ang code na PT010. Paano ko ilalagay ang isa pang Business ko? Kasi sa lumang form Kahit 4 or 5 na Business pwede sa isang form lang. bakit ito di ko magawa.? Help naman po. Thanks
Ask ko lang po if pag mag submit ba ng 1604-CF Annual, d na tlga kasama yung schedule (Sch. 7.3) tulad po ng old form (not thru ebirforms)? Thanks po..
Dapat ho siguro sa BIR nyo na lang papalitan yung name. Sila kasi may control jan eh.
Tangina namang eBIR to. Kailangan may printer? Hindi pwede isave sa USB walangya. Bakit wala pang online submission. Bwiset sa abala.
sir paanu po mag enroll ulit kasi mali pala ang taxpayer name ang na enroll ko po. Sinubukan ko pong mag enroll ulit kaso already exist na ang TIN.
San niyo po nahanap?
sir how can i fill-up ta amount sa 2551m, when i click it the number in figures hindi cya ma type
para sa akin, ok naman itong ebir forms, pero may ilang question lang po ako like 1701, bakit po hindi sya printable? may ginagawa po kasi ako ngaun na case like from 2006 hanggang ngaun nagsara na ang business ng friend ko, so i need to input all the forms from 2006 up to date like 2551m, 1601c, 1601e, 1604e & 1604cf. ok naman sya, pero nung ginagawa ko na ung 1701 hindi na sya printable bakit po kaya?
Ernest John Navarro Arceo kahit po walang laman yung 2nd page iprint nyo lang po hinahanap nila 🙂
naifile ko rin last week, so funny its the same form lang naman ang hitsura. May bulletin pero mas matino pa magbasa ng mga forums, blogs mas madali pang nakakarating kesa sa mga announcement nila sa isang Dyaryo.
Dori B. Starosa MedleisureProperties ganun po ata talaga.. May recent po na bank bulletin, nabasa nyo na po ba? Link below.
http://blog.calundan.co/tax-updates/is-using-ebirforms-mandatory-find-out/
Yun exactly po need iconsider ng BIR.. kasi maraming ganyang cases pero ang assumption nila eh halos lahat may computer na at marunong.. Anyway, may mga di pa naman po required gumamit nito, yun wala po sa list per RR 6-2014. May bank bulletin din po na nagaadvise sa mga banks na tumanggap parin ng old forms..
http://blog.calundan.co/tax-updates/is-using-ebirforms-mandatory-find-out/
Sir, assess po natin yung internet connection din natin. 🙂
Oo nga po.. Pero siguro part lang yan ng initial implementation process. In the long-run if mafifix yung mga errors and bugs eh baka maging smooth na po ang filing at payment.. 🙂
Dori B. Starosa MedleisureProperties nagkaproblema namn po ako sa printing nung eBIR… pano po kaya yun.. naging 2 pages… thanks,,,
Philippine Accounting Updates Hindi po sila consistent. I filed 1701Q at 2550Q kanina na zero transaction naman. Ang sabi ng isang employee tatanggapin ka, pag dating sa submission section kung may payment ka tatanggapin namin ang old forms mo. Sobrang nakakatuwa.
hindi user friendly ung ginawa nla. sa halip na maging madali pinabagal pa nla unh proccess ang dami tuloy nalilito.
napaka bagal na server, ni ayaw magload ng page!!!
this is the worst.,.,
Pano po i-view and i-print yung saved file? XML format kasi sya.
It was published in manila bulletin last September and the same RR is posted in the BIR website. But yes, you might be correct that it's not that widely published.
But in addition to that, certain RDOs are conducting seminars/briefings related to this and they invited the taxpayers through letters. Not sure if this is a national initiative though.
The very issue that i complain is that this is not being publicly announced. I haven't even read it with yahoo-news or any online news. I'm very sad.
Tama sir yun nga 🙂 medyo nagpanic lang yesterday kasi baka hindi makapagsubmit medyo late na kasi nalaman na di tinanggap ^00^
Ang pananaw po kasi ng BIR eh halos wala ng negosyo ngayon na walang computer.. Kung meron man, mangilan-ilan na lang.. Sabi pa sa seminar eh baka darating ang araw wala na rin yung manual filing, online na lahat pati payment. But of course alam natin na imposible po iyon, di po ba?
Hi! Baka po affidavit of no operations yan? Kasi sabi nyo po eh you were filing zero returns. For your convenience sir, you can call directly yung RDO po, if wala kayong time pumunta sa BIR mismo, nasa website lang po ng BIR yung contact numbers. Look for the Officer of the Day. Pero feeling ko affidavit of no operation yung sinasabi nya. Just ask to be sure..
Baka po slow lang connection natin.. 🙂
Folio daw po, sabi po sa seminar pag wala daw po nun, legal pwede.
Sa isang maliit na negosyo kailangan pa bumili ng computer with various specs etc, etc. Yung maliit na naitutulong ng BIR sa tao gaya ng manual filing, malaking bagay na sa mga taong hindi kayang bumili ng computer at i-company ang kung anu-anong system requirement at high resolution monitor.
How about senior citizens that does not have internet or computer at home?
Hi Sir during the seminar the speaker said that we can still submit the form through manual filing. however earlier this day we submitted our form but they returned it. we only submitted it through our messenger and he was not able to understand what was the requirement for the RDO to still accept manually filed Returns. the messenger only mentioned that we need to submit a Affidavit. would you know what kind of affidavit is this. we were filing zero returns for 1601-F and 1601-C. thank you and we appreciate that this site help us understand more of the new regulations.
hirap naman e download ung form
Gud afternoon sir… What is the size of the paper should we use to print the ebirforms?
Philippine Accounting Updates Thank you so much! (;
Yes, you are correct, first is the accuracy and aside from that, the completeness.. As mentioned by the BIR, it will improve the data capture as you need to validate the returns through their validation module, if I am correct, before you will be able to print it for submission.
I think upon effectivity of this issuance, BIR officers will no longer accept forms coming from previous excel files. Just an opinion..
Hi Sir, what's the difference between filing the tax returns manually using the excel format and filing it using the Offline EBIR forms package (aside from accuracy)? It is mandated to use the EBIR forms but how could the BIR know that you're using the excel format and not the one from the EBIR forms package? It's a little bit confusing 'cos some of the BIR officers say that it's still okay to use the current forms not coming from the EBIR package? Then why create such rules? Thanks much.