BIR mandated the use of eBIRForms by non-EFPS filers

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:

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  • Offline eBIRForms Package; and
  • Online eBIRForms System

The BIR has issued 2 previous revenue issuances in relation to the use of eBIRForms:

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:

  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)

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.

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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. 6-2014Click Here.

Let us know what you think. 🙂

86 Responses to "BIR mandated the use of eBIRForms by non-EFPS filers"

  1. 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

    Reply
  2. 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.

    Reply
  3. 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.

    Reply
  4. 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

    Reply
  5. 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?

    Reply
  6. 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?

    Reply
  7. Philippine Accounting Updates pati po sa aking efps, wla po ndting na email verification code…tama naman po ang email na inilalagay ko..

    Reply
  8. 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

    Reply
  9. 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

    Reply
  10. Kathrin Anne Borja-Cataquiz · Edit

    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?

    Reply
  11. 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..

    Reply
  12. 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.

    Reply
  13. 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

    Reply
  14. 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.

    Reply
  15. 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

    Reply
  16. 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.

    Reply
  17. 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.

    Reply
  18. 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?

    Reply
  19. Jethro Roberto Dela Torre · Edit

    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 .

    Reply
  20. 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

    Reply
  21. Mary Jane Busano Batiles · Edit

    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..

    Reply
  22. Scott Einziger Weyland · Edit

    Tangina namang eBIR to. Kailangan may printer? Hindi pwede isave sa USB walangya. Bakit wala pang online submission. Bwiset sa abala.

    Reply
  23. 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.

    Reply
  24. 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?

    Reply
  25. Dori B. Starosa MedleisureProperties · Edit

    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.

    Reply
  26. Dori B. Starosa MedleisureProperties · Edit

    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.

    Reply
  27. 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.

    Reply
  28. 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?

    Reply
  29. 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..

    Reply
  30. 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.

    Reply
  31. 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.

    Reply
  32. 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..

    Reply
  33. 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.

    Reply

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