Prescribing the guidelines, policies, and procedures on the use of Electronic Bureau of Internal Revenue Forms (eBIRForms) in relation to Revenue Memorandum Circular (RMC) No. 61 - 2012

19 September 2013

The Commissioner of Internal Revenue (“CIR”) has issued Revenue Memorandum Order (“RMO”) No. 24-2013 dated 11 September 2013 providing the guidelines, policies, procedures and technical know-how on the use of Electronic Bureau of Internal Revenue Forms (eBIRForms) in relation to the existing provisions of RMC No. 61-2012 (“Authorizing the Use of Electronic Bureau of Internal Revenue Forms (eBIRForms) Package in the Preparation and Filing of Tax Returns”).

The eBIRForms refers to the two (2) types of electronic services provided by the BIR relative to the preparation, generation and submission of tax returns, which are the: (1) eBIRForms System for online filing; and( 2) eBIRForms Package to fill-up forms offline. For the Offline eBIRForms Package, the same can be downloaded through the official website of the BIR at www.bir.gov.ph or a copy of the software package may be requested from the taxpayer’s registered RDO particularly in the designated BIR e-Lounge.

The salient features of this RMO are:

  • Non-eFPS filers or taxpayers have the option to use the pre-printed BIR Forms available at various Revenue District Offices (RDOs) or use the Offline eBIRForms Package for the preparation of required tax returns.
  • Non-eFPS filers, who shall file tax returns “without payment” (or ‘no payment returns’), may opt to submit their tax returns at their respective RDOs manually or electronically submit the same through the use of the Online eBiRForms System.
  • Non-eFPS filers who shall file tax returns “with payment” may submit the mandatory tax returns and pay the corresponding taxes due through the Authorized Agent Banks (AABs) within the jurisdiction of their registered RDO or the Revenue Collection Officers (RCOs), whichever is applicable. They may also conveniently file tax returns through the Online eBIRForms System and pay through the Electronic Banking (e-Banking) Facilities of the AABs and other existing tax payment channels.
  • Non-eFPS filers may assign or designate an accredited tax agent (ATA), who shall represent them before the BIR in the preparation and filing of tax returns upon online enrolment with the Online eBIRForms System and upon submission of a duly notarized Authorization Letter to the taxpayer’s registered RDO for account activation.
  • The ATAs who are preparing and filing tax returns in behalf of their clients are mandated to use the eBIRForms.
  • The designation of ATA by the taxpayer may at any time be cancelled or revoked upon execution of “Removal of Tax Agent” within the Online eBIRForms System and the aforementioned action shall be completed upon submission of a duly notarized Notice of Termination to the taxpayer’s registered RDO.
  • The procedures on installment/account enrollment, certification and manual/online submission are provided in the RMO.