RMC No. 26-2015: Provides alternative modes in the filing of several returns using the electronic platforms of BIR and re-efiling of all other forms

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 for BIR Form Nos. 1601-C, 1601-E, 1601-F, 1600, 1602, 1603, 1606, 2551M, 2551Q, 2550M, 2550Q, 1700, 1701, 1702EX, 1702MX, 1702RT, 1701Q and 1702Q follow Annex D of RMC No. 14-2015 and eFile by attaching the xml file to an email.
3. Payment. For returns with payment, the taxpayer prints the BIR email notification as evidence of the efiled return, together with the return. The taxpayer then goes to an Authorized Agent Bank or Collection Agent to pay manually under existing procedures.
4. 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, and present it to the AAB when they file and pay manually on or before the due dates.
5. Electronic re-filing. These taxpayers must re-file electronically within fifteen (15) days after the statutory deadline of the relevant returns, starting with the return period April 2015, which is filed May 2015.
6. Protection from penalties. To avoid future penalties, they should report to the BIR Help Desk or BIR Contact Center (981-8888) on or before the due date and get the Trouble Ticket Log or Reference Number of the call.

Who is affected

• Taxpayers mandated to use eFPS or eBIRForms, or who opted to file electronically

Deadlines and effectivity

• Electronic re-filing: within fifteen (15) days after the statutory deadline, starting with return period April 2015 filed in May 2015