RMC No. 22-2015: Provides alternative modes in the filing of BIR Form Nos. 1601-C and 1601-E using the electronic platforms of BIR

Key points

1. Coverage. The Circular does not cover taxpayers who are not mandated to use eFPS or eBIRForms and have not opted to file electronically. Existing manual filing procedures apply to them.
2. Offline eBIRForms filers. Taxpayers filing with or without payment using Offline eBIRForms follow Annex D of RMC No. 14-2015 and eFile by attaching the xml file to an email.
3. eFPS filers with failed eFiling. Taxpayers mandated to use eFPS (for example TAMP) must print proof of their unsuccessful attempts, a print screen of the system message. They then file and pay manually on or before the due dates, attach the proof, and re-file electronically not later than 30 days from the deadline.
4. Protection from penalties. To avoid future penalties, they should report to the BIR Help Desk or BIR Contact Center (981-8888) and get the Trouble Ticket Log or Reference Number of the call.

Who is affected

• Filers of BIR Form Nos. 1601-C and 1601-E mandated to use eFPS or eBIRForms, or who opted to file electronically

Deadlines and effectivity

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