RMC No. 4-2021: Prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxes

Key points

1. eBIRForms filing and payment. Taxpayers required to use or opting for eBIRForms file electronically and pay through Authorized Agent Banks, Revenue Collection Officers under MRCOS where there are no AABs, or electronic payment via DBP Pay Tax Online, LBP Link.Biz Portal, Union Bank Online, and GCash or PayMaya. Taxpayers bear any convenience fee charged by banks or mobile companies.
2. Who must use eBIRForms or eFPS. eBIRForms is required for Top Withholding Agents, accredited tax agents and their clients, accredited printers, certain ONETT taxpayers, those filing a No Payment Return, GOCCs, LGUs except barangays, and NEA and LWUA registered cooperatives. eFPS is mandated for groups such as TAMP taxpayers, NGAs, enterprises with fiscal incentives, Large Taxpayers, the Top 20,000 Private Corporations and corporations with paid-up capital of ₱10 Million and above, each under its listed issuance.
3. Manual filers and checks. Taxpayers not required to file electronically use computer-generated or photocopied returns in original format on Folio/Legal size bond paper, with all fields filled and signed, otherwise penalties under Sec. 250 apply. Under RMO No. 8-2009, as amended, official receipts are limited to cash payments not exceeding ₱20,000.00 per return, with no limit for check payments of the accepted kinds. The check must name the collecting bank and FAO Bureau of Internal Revenue as payee.
4. Attachments. E-filed returns without required attachments need no printed copy at the LTS or RDO. Attachments such as SAWT, QAP, MAP and SLS/SLP are sent to esubmission@bir.gov.ph. For Annual/Quarterly ITRs, claimed tax credit certificates may be submitted through the eAFS system instead of physical copies, with the eAFS email confirmation as proof.
5. No Payment Returns. Non-eFPS users file No Payment Returns through eBIRForms, and must file electronically afterward regardless of payment. Manual filing at the RDO is allowed for senior citizens or PWDs filing their own returns, employees with compensation from two or more employers or whose spouse is not entitled to substituted filing, and employees qualified for substituted filing who opt to file an ITR for purposes such as promotion, loans, scholarships or foreign travel.
6. Wrong venue and system downtime. Taxpayers required to file electronically but who file and pay manually commit a violation tantamount to Wrong Venue filing under Section 248(A)(2) of the NIRC. If the eFPS is unavailable under a released Advisory, they use eBIRForms. If both are unavailable under an Advisory, they follow manual filing and payment.

Who is affected

• Taxpayers required to use eBIRForms or eFPS
• Taxpayers not required to file electronically
• Taxpayers filing No Payment Returns