RMC No. 43-2008: Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment

Key points

1. When manual filing is allowed. The ISG announces unavailability or limited capability through an official memorandum, posted on the BIR web and sent by BIR e-mail, on the deadline date or the day before.
2. Payment by bank debit. Taxpayers who cannot issue checks because signatories are absent can pay by bank debit, preferably from the account enrolled in eFPS. Otherwise they may file manually and pay from an account with any bank, even an AAB of another RDO in the same Revenue Region, provided the return shows the correct code of the home RDO.
3. Follow-up eFPS lodgment. Taxpayers must still lodge the returns via EFPS, up to the step of getting the Filing Reference Number, 15 days from the date of manual filing. The AABs report manually filed returns through the Limited Bank Data Entry System and Electronic Data Transmission.
4. ISG duties. The ISG checks eFPS capability one (1) day before the deadline and on the deadline date. The Deputy Commissioner of the ISG, or in her absence an ISG Assistant Commissioner, issues the announcement. The ISG also studies the cause of the recurring limited capability on deadline dates and recommends solutions.

Who is affected

• eFPS-enrolled taxpayers
• BIR Information Systems Group

Deadlines and effectivity

• Lodgment via EFPS within 15 days from the date of manual filing
• ISG checks one day before the deadline and on the deadline date