RMC No. 14-2015: Prescribes the guidelines in the filing, receiving and processing of Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) for Taxable Year 2014 using the electronic platform of BIR

Key points

1. Electronic filing. Taxpayers mandated to use eFPS and eBIRForms are advised to use the latest Offline eBIRForms Package from the BIR website. The filing date is the date the original eFiling was duly submitted.
2. Re-filing of manual returns. Taxpayers mandated to file electronically who already filed manually must re-file electronically on or before April 15, 2015. Those who do so are not subject to the P1,000.00 compromise penalty and 25% surcharge for wrong venue.
3. Attachments. Schedules and manual attachments such as Financial Statements, Statement of Management Responsibility and the DVD-R with sworn declaration per RR No. 2-2015 are filed manually within fifteen (15) days after the electronic filing. The signed hard copy of the ITR with the printed email notification goes with them to the Large Taxpayers Office or Revenue District Office.
4. Alphalist and representatives. The Summary Alphalist of Withholding Tax from the Data Entry Module is emailed to esubmission@bir.gov.ph. Juridical entities and individuals enrolling authorized representatives submit a certification authorizing a maximum of three (3) personnel to file returns under Section 52A of the NIRC, while individuals enrolling for themselves are automatically approved.
5. Coverage. The Circular does not cover taxpayers who are not mandated to use eFPS or eBIRForms and have not opted to file electronically.

Who is affected

• Taxpayers mandated to use eFPS and eBIRForms
• Filers of ITRs for Taxable Year 2014
• Juridical entities and individuals enrolling authorized representatives

Deadlines and effectivity

• ITR due on or before April 15, 2015
• Re-filing electronically: on or before April 15, 2015
• Manual attachments: within fifteen (15) days after electronic filing