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 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
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.
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.
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.
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