Quezon City

April 4, 2016

OPERATIONS MEMORANDUM NO. 2016-04-01

SUBJECT :

TO

Clarification on Common Issues/Frequently Asked Questions (FAQs)

Relative to the Implementation of Filing Returns Electronically with
the Bureau of Internal Revenue
All Internal Revenue Officials, Employees, and Others Concerned

This Memorandum is issued to provide answers/resolutions to common

issues/FAQs regarding the implementation of Electronic Platform of the Bureau
of Internal Revenue (BIR):
1. Are all taxpayers required to Electronically File (eFile) returns?
Not all taxpayers are required to eFile. Only taxpayers enumerated in
items no. 2 and 3 of this Memorandum are mandated to file
electronically. Those not mandated may voluntarily use either Electronic
Filing and Payment System (eFPS)/ Electronic Bureau of Internal Revenue
Forms (eBIRForms). Thus, existing procedures on MANUAL FILING shall still
apply.
2. Who are mandated to use eFPS?

Taxpayer Account Management Program (TAMP) Taxpayers

[Revenue Regulations (RR) No. 10-2014]
Accredited Importer and Prospective Importer required to secure the
BIR-ICC & BIR-BCC (RR No. 10-2014)
National Government Agencies (NGAs) (RR No. 1-2013)
All Licensed Local Contractors (RR No. 10-2012)
Enterprises Enjoying Fiscal Incentives (PEZA, BOI, Various Zone
Authorities, Etc.) (RR No. 1-2010)
Top 5,000 Individual Taxpayers (RR No. 6-2009)
Corporations with Paid-Up Capital Stock of P10 Million and above
(RR No. 10-2007)
Corporations with Complete Computerized Accounting System
(CAS) (RR No. 10-2007)
Procuring Government Agencies with respect to Withholding of VAT
and Percentage Taxes (RR No. 3-2005)
Government Bidders (RR No. 3-2005)
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Insurance companies and Stock brokers [Revenue Memorandum

Circular (RMC) No. 71-2004]
Large Taxpayers (RR No. 2-2002, as amended)
Top 20,000 Private Corporation (RR No. 2-98, as amended)

3. Who are mandated to use eBIRForms?

RR No. 6-2014 mandates the use of eBIRForms as follows:
ACCREDITED TAX AGENTS/ PRACTITIONERS & all its client-taxpayers
who authorized them to file in their behalf
ACCREDITED
PRINTERS
of
Principal
and
Supplementary
Receipts/Invoices
One-Time Transaction (ONETT) taxpayers
Those engaged in business, or those with mix income (both
compensation and business income) who shall file a NO PAYMENT
Return (exception under RMC No. 12-2015)
Government-Owned or Controlled Corporations (GOCCs)
Local Government Units (LGUs), except barangays
Cooperatives, registered with National Electrification Administration
(NEA) and Local Water Utilities Administrations (LWUA)
Illustration No. 1. Mr. A is a Single Proprietor who owns a Barbershop
and started his business operations last January 01, 2015. He is not
required to electronically file using eBIRForms. On March 2015, his
business has no operations thus he is going to file a No Payment
Return on April 2015. This time, Mr. A is mandated to file electronically
his No Payment Return using eBIRForms since all No Payment returns
are mandated to file electronically using eBIRForms under RR No. 62014, as amended by RR No. 5-2015.
On the succeeding month, if Mr. A tax return is with payment, can he
still file manually? No. Mr. A is henceforth required to file his return
electronically.
Illustration No. 2. Mr. B is a Single Proprietor who is an Accredited
Printer of the BIR. He is mandated to file electronically using eBIRForms
whether it is a No Payment or with Payment tax return.
4. Where can the taxpayers download the eBIRForms Package?
The taxpayer can download the eBIRForms Package from the following
websites:
a) www.bir.gov.ph;
b) www.knowyourtaxes.ph;
c) www.dof.gov.ph;
d) Dropbox using this link: http://goo.gl/UCr8XS; or
e) Direct link using: http://ftp.pregi.net/bir/ebirforms_package_v (latest
version).zip;
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or copy through taxpayers USB flash drive from the Revenue District
Office (RDO) e-Lounge and install it in his/her computer.
5. What are the system requirements for eBIRForms?

Supported Operating System: Windows 7 and higher;

Hard disk drive space needed: at least 100 MB free space;
RAM memory needed: Runs best on 2GB or higher;
ActiveX components via Internet Explorer version 9;
Java Run-time Environment version 1.7; and
eBIRForms Package is best viewed in 1152 x 864 screen resolution
Browser requirements

Internet Explorer v9 or higher

Mozilla Firefox v16 or higher
Google Chrome v23 or higher

6. Who are exempted in eFiling No Payment Returns and may file manually?
Under RMC No. 12-2015, the following can file manually No Payment
Returns:
Senior Citizens (SC) or Persons with Disabilities (PWDs) filing for their
own return;
Employees deriving purely compensation income and the
income tax of which has been withheld correctly showing tax due
is equal to tax withheld whether single or multiple employers; or
Employees qualified for substituted filing under RR No. 2-98 Sec.
2.83.4, as amended, but opted to file for an Income Tax Return
(ITR) and are filing for purposes of promotion (PNP/AFP), loans,
scholarship, foreign travel requirements, etc.
7. What are the steps in enrolling to eFPS?
Step 1. Access BIR website at www.bir.gov.ph
Step 2. Click on the eFPS icon to go to the eFPS home page
Step 3. From the eFPS Login page, click on Enroll to eFPS link
Step 4. The eFPS enrollment form appears. Complete the required fields
on the Enrollment page. Then, click on the Submit button.
Step 5. eFPS will inform thru a pop-up message that enrollment has been
successfully received. Then wait for an email message from BIR
informing the status of enrollment whether approved or
disapproved. Once account has been activated, taxpayer is
ready to eFile and ePay, and perform all functions within eFPS.
Reminders for eFPS users:
Make sure your registration information is up-to-date or file BIR Form No. 1905
Enroll with an eFPS Authorized Agent Bank (AAB) to ePay.
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8. What should a taxpayer use if he/she is both mandated to use eFPS and
eBIRForms?
Taxpayer should use eFPS. However, taxpayer should use eBIRForms for
tax returns which are not in eFPS such as estate tax, donors tax, or
capital gains tax.
9. How does a taxpayer know if a return is successfully eFiled to eBIRForms?
A system-generated confirmation email shall be received by the
taxpayer for every successful eFiling transaction.
10. What does a taxpayer do if his/her form type is not included in eFPS?
Submit BIR Form No. 1905 to the Client Support Section of the RDO where
the taxpayer is registered to update registration information.
11. Are manually printed tax returns allowed to be used?
Taxpayers are allowed to use manually printed tax return (photocopied,
electronic/computer-generated tax returns).
All RDOs/AABs are
mandated to accept manually printed forms in lieu of the officially preprinted forms.
Reminders:
Taxpayer or his duly authorized representative must sign each of
the accomplished/filled-up copy of the tax return.

Tax returns must be printed in the format prescribed in RMO 242013 dated September 11, 2013, printed in FOLIO size bond paper
(8.5 x 13) for ALL TAX FORMS;
Except for the annual ITRs (BIR Form Nos. 1700, 1701 and 1702RT,
1702EX, 1702MX) which must be printed using the A4 size bond
paper (8.27 x 11.69); portrait orientation/layout.
Page setup margins (Internet Explorer):
Left margin: 0.146, Right margin: 0.148,
Top margin: 0.14 Bottom margin: 0.14, with no header, no footer.

12. What are the penalties for failure to eFile returns?

All taxpayers mandated to eFile returns, who fail to do so, shall be
imposed a penalty of P1,000 per return pursuant to Section 250 of the
NIRC of 1997, as amended.
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13. What is Wrong Venue when eFiling returns?

Taxpayers mandated to eFile but manually filed their tax returns instead
are considered taxpayers filing in wrong venue
These taxpayers shall be liable to civil penalties equivalent to 25% of the
tax due, for filing a return not in accordance with existing issuance; thus,
tantamount to WRONG VENUE pursuant to Section 248 (A)(3) of the
NIRC of 1997, as amended.
14. Are taxpayers allowed to file anywhere?
Yes - taxpayers that eFile can file anywhere. Taxpayers that manually
file are only allowed to file their tax returns at the RDO where they are
duly registered.
15. Are taxpayers required to submit the eFiled tax return (including
attachments) to the RDO or AAB?
Taxpayer who electronically file and electronically pay using eBIRForms
or eFPS without any attachments required need not submit anything to
the RDO/Large Taxpayers Division (LTD)/Large Taxpayers (LT) Office.
However, if there are required attachments, taxpayer shall submit to the
RDO/LTD/LT Office within fifteen (15) days from the date of eFiling.
For eFPS:
Printed copy of Tax Returns with Filing Reference Number (FRN)
page; and
Required attachments
For eBIRForms: (eFile and manually pay)
Printed copy of the return with the eMail Notification received; and
Required attachments
Reminder:
For other attachments to be submitted (Summary Alphalists of
Withholding Tax (SAWT), Monthly Alphalists of Payees (MAP), RELIEF,
etc.), these are to be prepared using the Data Entry Module of the BIR
submitted via email: esubmission@bir.gov.ph
16. How many copies of ITR and AFS shall be stamped RECEIVED by the RDO
and AAB?
All concerned district offices including AABs shall receive the ITR by
stamping the official receiving seal on the space provided for in the
three (3) copies of the return.
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In the case of corporations and other juridical persons covered by BIR

Form No. 1702, the RDO concern shall stamp RECEIVED at least two (2)
extra copies of the AFS (for SEC purposes).
Stamping of RECEIVED on the attachment shall only be on the page
of Audit Certificate, the Balance Sheet and the Income Statement,
pursuant to Revenue Memorandum Order (RMO) No. 13-2010 and the
Memorandum of Agreement (MOA) between the SEC and the BIR on
February 17, 2010.
17. How does a taxpayer submit attachments for the voluminous creditable
withholding taxes under BIR Form Nos. 2307/2316?
Submit a scanned copy (PDF format) of the original BIR Form No. 2307
per RR No. 2-2015;
Reminder: Submission of scanned copy is mandatory for all Large
Taxpayers.
18. What action does a taxpayer take if he/she does not receive an email
notification for eBIRForms submitted?
Taxpayer shall double check the following:
eMail address used in the return is VALID and ACTIVE.
Mailbox has enough space/not quota exceeded.
BIR email is not in the SPAM folder.
BIR domain bir.gov.ph is NOT BLOCKED by the corporate security
system.
If there is still no email notification received, contact BIR contact center
(02)981-8888, or email: contact_us@cctr.bir.gov.ph
19. What will a taxpayer do when he/she has difficulty accessing the eFiling
system such as page does not display, intermittent connection, slow
response time, and gateway timeout?
Taxpayer may call or email
BIR Contact Center: (02)981-8888 or
Email Address:
efiling@bir.gov.ph

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To report via email, ensure to provide the following information:

Particulars
System Name (e.g., eFPS, eBIRForms)
TIN and Branch Code (e.g. 999-999-999-000)
Registered Name
RDO Code/Number
Email Address used
Tax Type
Form Type/Name
Return Period
Date of Filing
Contact Person/Contact Number
Description of issue with attached screen
shot/s of error/s; with date and time captured

Taxpayer Details

20. Is BIR extending the time to file returns during deadline due date/s?
No. BIR is accepting manually-filed returns only up to 5:00 p.m.; while
electronically filed returns must be successfully submitted on or before
11:59 p.m.
If taxpayers encounter connectivity issues in the filing of returns during
deadline, they should be supported by a trouble ticket or an Auto
Response (Annex A) time stamped on or before 5:00 p.m.
21. Whom do you get in touch with for Taxpayer Identification Number (TIN)
queries?
BIR Contact Center (02)981-8888
Concerned Client Support Section - RDO
Public Information Education Division

email: contact_us@cctr.bir.gov.ph

see BIR Directory

email: tiedtinver@bir.gov.ph

All concerned are hereby enjoined to be guided accordingly and to give

this Memorandum as wide a publicity as possible.
(Original Signed)
NELSON M. ASPE
Deputy Commissioner
Operations Group
Officer-in-Charge

H-2LMB__________

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