RMC No. 35-2016: Announces the availability of eBIRForms Package Version 6.0 and other concerns

Key points

1. Where to download. The package is available at www.knowyourtaxes.ph, www.dof.gov.ph, www.bir.gov.ph, a Dropbox link and a direct link to ebirforms_package_v6.0.zip.
2. eFPS taxpayers. For annual income tax returns (1700, 1701, 1702-RT, 1702-EX, 1702-MX) and excise tax returns (2200-A, 2200-T), the return is prepared offline and sent to eFPS through the SUBMIT/FINAL COPY button. Other returns such as 1601-C, 1601-E, 2550M and 2550Q are filed in the online eFPS, with payment made online.
3. Non-eFPS taxpayers. They print the return and pay through Authorized Agent Banks, Revenue Collection Officers, or GCash.
4. Attachments. Schedules and manual attachments such as financial statements, the Statement of Management Responsibility, and scanned BIR Form Nos. 2307/2316 in DVD-R with sworn declaration under RR No. 2-2015 are filed manually within fifteen (15) days after e-filing. They go to the Large Taxpayer Office or Revenue District Office of registration, together with the signed printed return and confirmation receipt. The Summary Alphalist of Withholding Tax is emailed to esubmission@bir.gov.ph.
5. Penalties. The penalties in RR No. 5-2015 apply to taxpayers who do not file or pay through the prescribed mode or venue.

Who is affected

• eFPS taxpayers
• Non-eFPS taxpayers using eBIRForms

Deadlines and effectivity

• Manual attachments: within 15 days after electronic filing