8 April 2014
The Commissioner of Internal Revenue (“CIR”) has issued Revenue Memorandum Circular (“RMC”) No. 20-2014 dated 27 March 2014 to provide guidelines in the filing, receiving and processing of ITRs for the year 2013, and to define policies for filing of ITRs which are due on or before 15 April 2014.
The salient portions of the RMC are as follows:
1. All Non-eFPS taxpayers are encouraged to use the offline eBIRForms package. The same can be accessed and downloaded from the BIR website (www.bir.gov.ph) through the “eBIRForms” link. Taxpayers can directly encode data, validate the entries as it can do automatic computation, edit, save, delete, view, print, and submit tax returns.
2. Taxpayers who are mandated to use eFPS, particularly the Large Taxpayers (LTs) under the jurisdiction of the Large Taxpayers Service and other eFPS users (e.g. Top 20,000 Corporations, Top 5,000 Individuals, Government bidders, etc.) shall use the eFPS facility for the filing and payment of ITRs.
3. The duly filled-up ITRs and additional sheet/s (if any) shall be submitted as follows:
For Non-eFPS Taxpayers
i. Those who use the offline eBIRForms Package should follow the procedures specified in the RMC. The duly accomplished ITRs shall be printed in A4 size bond paper, portrait orientation/layout, signed by the taxpayer/authorized officers/representatives and filed manually with the duly designated Authorized Agent Bank (AAB)/Revenue District Office (RDO)/Revenue Collection Officers (RCO), as the case may be.
Upon availability of the on-line eBIRForms Package, they must enrol to use the said facility from https://ebirforms.bir.gov.ph/ and submit the accomplished form by clicking on the SUBMIT button of the previously filed return.
ii. Those who have secured the MANUAL ITR forms must fill-up legibly in capital letters using black ink and complete the same, signed by the taxpayer/authorized officers/representatives and file manually with the duly designated AAB/RDO/RCO, as the case may be.
The manually filed ITRs shall be encoded by the concerned RDO or the Document Processing Division (DPD), as the case maybe, following existing revenue issuances.
For eFPS Taxpayers
i. Those who manually filed the return/paid the tax, electronically re-file (efile) the contents of the previously filed ITRs by accomplishing the applicable ITR in the eFPS facility.
ii. Those who electronically filed and paid using version 2011 must retrieve and refile their returns in accordance with the procedures set forth in the RMC within ten (10) days from the availability of the online submission.
4. For the purpose of determining the date when the returns are filed, it shall be the date the initial eFiling was duly accomplished.
5. The accompanying schedules and attachments (i.e. Financial Statements, Statement of Management Responsibility (SMR), BIR Form 2307, etc.) may still be filed with the concerned LT office/RDO where they are registered within fifteen (15) days after the electronic filing of the return. Together with the said attachments, the taxpayers shall also submit the duly accomplished signed hardcopy of the ITR with Filing Reference Number.