RMO No. 24-2013: Prescribes the guidelines, policies and procedures on the use of electronic Bureau of Internal Revenue Forms (eBIRForms) in relation to Revenue Memorandum Circular No. 61-2012

Key points

1. Offline and Online eBIRForms. The Offline eBIRForms Package is for all non-eFPS filers, with or without internet access, to prepare returns. The Online eBIRForms System is for internet users to file returns electronically.
2. Filing and payment channels. Returns with no payment may be submitted manually at the RDO or electronically through the Online eBIRForms System. Returns with payment go through Authorized Agent Banks or Revenue Collection Officers, or are filed online and paid through e-Banking facilities of the AABs and other existing payment channels.
3. Accredited Tax Agents and TSPs. A taxpayer may designate an ATA after online enrolment and submission of a notarized Authorization Letter to the registered RDO. The designation can be revoked through Removal of Tax Agent in the system plus a notarized Notice of Termination. Tax Software Providers must enroll to test and certify their software, and only system-certified software is accepted.
4. User accounts and enrolment. Each TIN may register up to 3 user accounts. If validation fails because of an information mismatch, BIR Form 1905 goes to the registered RDO. For juridical entities, the officers required by law to file returns enroll, such as the President, Vice President or Treasurer of a domestic corporation.
5. Delegation and ATA liability. A principal officer may delegate enrolment and filing through a notarized authorization certificate. Errors or violations on returns filed by ATAs make both the taxpayer and the tax agent civilly, administratively and criminally liable under RMC No. 82-2007, as amended.
6. Use of the online system. Accredited tax agents first use the Offline eBIRForms Package and file manually. The Online eBIRForms System is used once the BIR announces its availability.

Who is affected

• Non-eFPS filers
• Accredited Tax Agents
• Tax Software Providers
• Individual and corporate taxpayers

Deadlines and effectivity

• Online eBIRForms System: upon availability announced by the BIR
• RMO issued September 11, 2013