Summary
RMC No. 14-2017 temporarily suspends enrollment to the Electronic Filing and Payment System (eFPS) from March 1 to April 30 of every year, to give full resources to the Annual Income Tax Return deadline.
Key points
- Suspension period. eFPS enrollment is suspended every year from March 1 to April 30. Taxpayers are encouraged to enroll before the filing season starts.
- Exception. Taxpayers who must secure the BIR Importer’s Clearance Certificate, Broker’s Clearance Certificate and Government Bidders Tax Clearance may still enroll during the suspension. They present a duly accomplished and notarized application form to the Revenue District Office.
Who is affected
- Taxpayers enrolling in eFPS
- Taxpayers securing Importer’s, Broker’s or Government Bidders clearances
Deadlines and effectivity
- Suspension: March 1 to April 30 of every year
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.