RMC No. 21-2015: Provides alternative modes in the filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using the electronic platforms of BIR

Key points

1. Offline eBIRForms filers. Taxpayers filing these forms, with or without payment, using Offline eBIRForms email the returns to the BIR at the address specified in the Circular, following Annex D of RMC No. 14-2015. For payment, they bring the printed email notification and a printed copy of the return to the Authorized Agent Bank.
2. eFPS filers with failed eFiling. Taxpayers mandated to use eFPS who were unsuccessful in eFiling these forms, with or without payment, may file manually and pay manually on or before the due dates following existing procedures.
3. Electronic re-filing. These eFPS taxpayers must re-file their manually filed Value-Added Tax and Percentage Tax returns electronically not later than thirty (30) days from the deadline.
4. Protection from penalties. To avoid penalties under RR No. 5-2015, they should report the unsuccessful eFPS transaction to the BIR Help Desk or BIR Contact Center and get the Trouble Ticket Log or Reference Number of the call.

Who is affected

• Filers of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q
• Taxpayers mandated to use eFPS whose eFiling was unsuccessful

Deadlines and effectivity

• Electronic re-filing: not later than thirty (30) days from the deadline