Summary
RMC No. 21-2009 prescribes the procedures for eFPS filers in filing tax returns affected by revenue issuances in the enhanced eFPS.
Key points
- Enhanced forms now in eFPS. BIR Form 1601 E (RR No. 8-2005 and RR No. 30-2003), BIR Form 1702 Q (RR 12-2007, MCIT payments on a quarterly basis), and BIR Forms 2550 M/2550 Q (RR No. 2-2007, amending Sec. 4.110-7 (b) of RR No. 16-2005) are enhanced and available in eFPS.
- Amending earlier returns. Affected e-filers amend previously filed returns in eFPS within five (5) days from the announcement on the BIR Web, by encoding the contents of the return filed manually. The system message on late filing is disregarded for these returns.
- Payment on the amended return. E-payment is no longer required if the tax due on the amended return equals the amount previously paid. If the tax due is greater, the taxpayer e-pays the unpaid amount.
- Attachments. Attachments such as Alphalists, MAP and SAWT are submitted through esubmission@bir.gov.ph until further notice.
- Other forms. BIR Form 2553 is announced as available in eFPS. Excise tax returns BIR Forms 2200 A, 2200 AN, 2200 M, 2200 P, and 2200 T are enhanced in the Place of Removal/Production column.
Who is affected
- eFPS filers
- E-filers of the affected BIR forms
Deadlines and effectivity
- Amendment of earlier returns: within five (5) days from announcement via the BIR Web
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.