Summary
RMC No. 24-2017 adds to RMC No. 14-2017 on the temporary suspension of enrollment to the Electronic Filing and Payment System (eFPS). It exempts certain taxpayers from the suspension.
Key points
- Exempted taxpayers. Taxpayers required to secure the BIR Importer’s Clearance Certificate (ICC), the Broker’s Clearance Certificate and the Government Bidder’s Tax Clearance are exempt from the eFPS enrollment suspension under RMC No. 14-2017.
- Processing by the RDO. The Revenue District Office continues to process their eFPS applications and activates their accounts immediately after verifying that documents are complete. The taxpayer then receives an auto-email notification of successful enrollment.
- Filing while awaiting notice. Enrolled taxpayers file their returns through eFPS. If no auto-email notification arrives within twenty-four (24) hours of enrollment, they file through the eBIRForms facility until the notification is received.
Who is affected
- Taxpayers required to secure the ICC, Broker’s Clearance Certificate and Government Bidder’s Tax Clearance
Deadlines and effectivity
- eFPS enrollment suspension: March 1 to April 30 of every year
- Conditions apply only during the suspension period
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.