Summary
RR No. 6-2014 requires non-eFPS filers to use Electronic BIR Forms (eBIRForms) in preparing and filing all tax returns starting September 1, 2014.
Key points
- Covered filers. The covered Non-eFPS filers are accredited tax agents and practitioners and all their client taxpayers, accredited printers of principal and supplementary receipts and invoices, One-Time Transaction (ONETT) taxpayers, and those filing a “No Payment” Return. Also covered are Government-Owned or -Controlled Corporations, Local Government Units except barangays, and Cooperatives registered with the National Electrification Administration and Local Water Utilities Administration.
- How to file. Filers may submit returns manually using the eBIRForms Offline Package at their Revenue District Office, or electronically through the Online eBIRForms System. Accredited Tax Agents filing for clients must also use eBIRForms.
- Getting the package. Taxpayers with internet access download the eBIRForms Package from www.bir.gov.ph. Those without internet access download it from the BIR e-Lounges.
- Repeal of inconsistent rules. Inconsistent provisions of other revenue issuances, including any requirement to file a paper-based return, are repealed, modified or amended. The Regulations list the BIR forms available in the eBIRForms System.
Who is affected
- Accredited tax agents and practitioners and their clients
- Accredited printers of receipts and invoices
- ONETT taxpayers
- Filers of a No Payment Return
- GOCCs and Local Government Units except barangays
Deadlines and effectivity
- Issued September 8, 2014
- Starting September 1, 2014, or 15 days after newspaper publication, whichever is later
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.