RMO No. 10-2006: Prescribes the revised guidelines and procedures in the adoption of Electronic Filing and Payment System (eFPS) for computerized Revenue District Offices (RDOs)

Key points

1. Who can enroll. eFPS is open to taxpayers with an e-mail account and internet access registered with the BIR Integrated Tax System, who enroll online. Enrollment is mandatory for Large Taxpayers, Excise Taxpayers, Top 10,000 Taxpayers notified by the Commissioner, Stock Brokers, Insurance Companies, Government Agencies and Instrumentalities including Local Government Units, and contractors or suppliers transacting business with government. Failure to comply is punishable under Section 275 of the NIRC of 1997.
2. User accounts. Corporate taxpayers may enroll up to a maximum of 3 user accounts per TIN. For juridical entities, the officers required by law to file returns enroll, and principal officers may authorize identified company personnel.
3. Mandatory e-filing and payment. Large taxpayers’ returns handled by LTS must be filed electronically. Filing and payment through eFPS is mandatory for all Large Taxpayers and Non-Large Taxpayers notified by the Commissioner, including the top 10,000 private corporations under RR No. 17-2003 and their branches in computerized RDOs. Volunteering Non-Large Taxpayers may keep e-filing and pay manually until they are notified.
4. Filing time and due dates. E-filing is available 24 hours a day, 7 days a week, but the return must be filed and tax paid on or before 10 p.m. of the due date. If eFPS is unavailable on due dates as declared by the BIR, returns are filed manually with the AAB or the RDO/LTS/LTDO. BIR Form 1600 is filed on or before the 10th day of the following month.
5. Attachments. Required attachments are submitted to the registered office within fifteen (15) days from date of filing. Financial Statements attached electronically are converted to .pdf and winzipped. The Summary List of Sales and Purchases and the Annual Alphalists are submitted electronically as .dat files after passing the BIR validation module.
6. Payment and printing. Payment is made within banking hours of the e-filing day for manual payment, or within the day for electronic payment, with no penalty for e-filing early and paying later within the due date. Electronic payments are deemed paid once the eFPS AAB issues a Confirmation Number. Filed returns can be printed for 3 months (daily), 1 year (monthly and quarterly) or 3 years (annual) from the legislative due date.

Who is affected

• Large Taxpayers
• Excise Taxpayers
• Top 10,000 Taxpayers
• Stock brokers, insurance companies and government agencies
• Contractors and suppliers transacting business with government

Deadlines and effectivity

• Return filed and tax paid on or before 10 p.m. of the due date
• BIR Form 1600 on or before the 10th day of the following month
• Attachments within fifteen (15) days from date of filing