Is using eBIRForms mandatory? Find out.

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No more manual BIR forms, only eBIRForms?

Recently, the Bureau of Internal Revenue issued Revenue Regulations (RR) No. 6-2014 making  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 effective September 24, 2014. Among those covered are:

  1. Accredited Tax Agents/Practitioners and all its client-taxpayers;
  2. Accredited Printers of Principal and Supplementary Receipts/Invoices;
  3. One-Time Transaction (ONETT) taxpayers;
  4. Those who shall file a “No Payment” Return;
  5. Government-Owned or -Controlled Corporations (GOCCs);
  6. Local Government Units (LGUs), except barangays; and
  7. Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA)

On the first month of it’s effectivity, questions regarding the eBIRForms mushroomed various social media networks and it turned out that a lot of taxpayers are not aware of the issuance and find the implementation really inefficient. One of the most common struggle is that, banks and RDOs are no longer accepting manual forms.

BIR Issued Bank Bulletin

Those who are specifically enumerated in the RR No. 6-2014 are required to use the eBIRForms to generate the forms to be filed with the BIR. They also have the option to either file it online, or print the forms and submit it to their respective RDO or authorized agent bank, whichever is applicable. 

However, there are banks who are no longer accepting manually filled-up forms even if taxpayers do not fall under those specifically enumerated by RR No. 6-2014.  This is the reason why BIR issued Bank Bulletin No. 2014-23.  Under the said bulletin:

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  • AABs are advised to accept BIR returns/forms (pre-printed/photocopied/downloaded) which are manually filled up as well as those which are prepared thru our Offline eBIRForms Package, in accordance with existing guidelines and procedures.
  • Returns/forms prepared thru the Offline eBIRForms Package shall conform to the following specifications:
    • Folio size bond paper (8.5” x 13”) for all forms except for the annual income tax return which shall be printed using the A4 size bond paper (8.27” x 11.69”);
    • Portrait orientation/layout;
    • Page setup margins – Left: 0.146”, Right: 0.148”, Top 0.14”, Bottom: 0.14”.

e-BIRForms are available to non-EFPS filer thru:

Please read complete text of Bank Bulletin No. 2014-23 below.


TO : ALL BIR AUTHORIZED AGENT BANKS

FROM : The Commissioner of Internal Revenue
SUBJECT : Manual/Over-the-Counter Acceptance of BIRForms/Returns
DATE : November 03, 2014

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.

It has come to our attention that a number of Authorized Agent Banks (AABs) refuse to accept the downloaded, photocopied or pre-printed returns/forms from taxpayers. These AABs insist that only computer-generated forms thru the Electronic Bureau of Internal Revenue Forms System (eBIRForms Systems)/Interactive Forms System (IAFS) shall be accepted by the concerned AABs.

Relative thereto, all AABs are hereby advised to accept BIR returns/forms (pre-printed/photocopied/downloaded) which are manually filled up as well as those which are prepared thru our Offline eBIRForms Package, in accordance with existing guidelines and procedures.

The returns/forms prepared thru the Offline eBIRForms Package shall conform to the following specifications, in accordance with Revenue Memorandum Order No. 24-2013:

  • Folio size bond paper (8.5” x 13”) for all forms except for the annual income tax return which shall be printed using the A4 size bond paper (8.27” x 11.69”);
  • Portrait orientation/layout;
  • Page setup margins – Left: 0.146”, Right: 0.148”, Top 0.14”, Bottom: 0.14”.

In all cases, all returns/forms filed shall be originally signed by the taxpayer/authorized representative.

For your information and guidance.

(Original Signed)
KIM S. JACINTO-HENARES
Commissioner of Internal Revenue

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Disclaimer: Opinions expressed in this article are that of the author and information provided are for general conceptual guidance for public information and are not substitute for expert advice. Contact support@philcpa.org for more information and if you want to avail professional services. Find us on Facebook!



Orlando Calundan is a CPA who has exposures in FS audit of entities in various industries such as real estate, food/restaurants, manufacturing, service organizations and BPOs, automotive, holding/investment companies and more. He also has exposure on internal audit engagements.

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