RMC No. 25-2009: Circularizes the transition procedures for all eFPS filers in filing tax returns affected by RA No. 9504 and RR No. 7-2008

Key points

1. Enhanced forms. Under RA No. 9504, BIR Forms 1601C, 1604CF, 1700, 1701, 1701Q, 1702, and 1702Q (July 2008 ENCS) were enhanced. Under RR No. 7-2008, BIR Form 1601E (August 2008 ENCS) was enhanced. The enhanced forms are available at RDOs and LT offices but not yet in eFPS.
2. Filing in the meantime. eFPS filers e-file with the existing online form, filling the fields and disregarding the system-computed fields, then wait for the filing reference number. They e-pay the manually computed tax due based on the enhanced form.
3. Submission to the office. The Filing Reference Number Page and the filled-up enhanced forms go to the RDO or LT office of registration 15 days after e-filing and e-payment. Manual submission is no longer required once the enhanced forms are available in eFPS.
4. Amending once available. Once the enhanced forms are in eFPS, e-filers amend the old returns within five (5) days from the announcement on the BIR Website. E-payment is not required if the tax due equals the amount previously paid, and the unpaid amount is e-paid if the tax due is greater.

Who is affected

• eFPS filers of the affected BIR forms

Deadlines and effectivity

• Manual submission to RDO or LT office: 15 days after e-filing and e-payment
• Amendment once enhanced forms are in eFPS: within five (5) days from announcement