A company or persons engage in business in the Philippines are required to file their monthly or quarterly VAT or percentage as indicated in their Certificate of Registration (BIR form 2303). Under RR 6-2015 it is prescribe for mandatory use the eBIRForms in filing all tax returns by Non-Electronic Filing and Payment System (Non-eFPS).
For Taxpayers filing returns with payment or without payment using Offline eBIRForms shall follow the procedures as follows:
- Download and install the latest Offline eBIRForms Package v5.0 set up. You can download from these sites the Offline eBIRForms Package:
Websites: www.knowyourtaxes.ph; www.dof.gov.ph
Dropbox link: http://goo.gl/UCr8XS
Direct link: http://ftp.pregi.net/bir/ebirforms_package_v5.0.zip
- Fill out your tax return, or if you already have a saved copy, use the View button to retrieve it. Navigate through the pages with the Prev and Next buttons.
- Click Validate after filling out the form. If you wish to make changes, make sure you Validate first; after which, the Edit button will become available. Validate again after all changes have been made.
- Click Submit and Proceed buttons to submit to eBIRForms Online. If successful, you will be redirected to enter your user name and password. Wait for “Submit Successful” message to appear. An email confirmation will be sent to you. If unsuccessful, click Final Copy button to use an alternative mode of electronic submission. It is necessary to enroll to eBIRForms System. Upon enrollment the BIR will issue a username and password through eMail.
- Print email notification and the tax return and proceed to the Authorized Agent Bank (AAB) for payment.
Alternative mode of submission under RMC 26-2015
- After validating the return, click “FINAL COPY” and open the directory “C:\eBIRForms\IAF_RDO_Copy\” in the computer or on “C:\eBIRForms\save file\”
- Look for the XML file of the encoded VAT or Percentage TAX with the following name: Filename=<9999 9999 9999-XXXXXX-99999999.xml> wherein:
- 9999 9999 9999 – First 12 Digits of the TIN including branch code
- XXXXXX – BIR Form Number
- 99999999 – Return Period/Taxable Year
- .xml – The file type extension
- Attach the xml file to an email and send to the BIR using the following subject and address:
Form No. E-mail Subject E-mail Address
2551M RDO_2551M_TIN_taxable period 2551M@bir.gov.ph
2551Q RDO_2551Q_TIN_taxable period 2551Q@bir.gov.ph
2550Q RDO_2550M_TIN_taxable period 2550M@bir.gov.ph
2550Q RDO_2550Q_TIN_taxable period 2550Q@bir.gov.ph
NOTE: Sample eMail Subject: 008_2551M_123456789_042015
- If the return is with payment, print email notification as evidence of efiled return from the BIR and the tax return, then proceed to the Authorized Agent Bank (AAB) for manual payment following existing procedures.
Tax payer should be aware that there is a Php 1,000 penalty for non compliance.