BIR eServices BUREAU OF INTERNAL REVENUE

Interactive forms For 1700, 1701 & 1702 BUREAU OF INTERNAL REVENUE

What is Interactive Form? An interactive form is a document with blank spaces that allows the user to insert data, edit, save, and print. BUREAU OF INTERNAL REVENUE

Features: Auto-computation Editable, re-usable Some items are validated Mandatory items are outlined in red Items with several options have either a radio button or a drop down box with choices for the taxpayer. Negative values as a result of computations will be shown inside a parenthesis. BUREAU OF INTERNAL REVENUE

Features: Use legal size bond paper during printing BUREAU OF INTERNAL REVENUE

Interactive Forms

The Electronic Filing and Payment System (eFPS) BUREAU OF INTERNAL REVENUE

eFPS Overview An e-service from the Bureau of Internal Revenue that allows/ gives taxpayers a paperless tax filing experience and convenient payment of tax dues utilizing the power of the Internet

Coverage of eFPS eFPS is the first e-Service offered by the BIR to taxpaying public in June 2001 Mandatory for Large Taxpayers in August 2002 RR 5-2004 mandates eFPS to top 10,000 private corporation registered across ITS RDOs (duly identified under RR 17-2003) in filing/paying for tax returns beginning August 1, 2004 RMC 71-2004 mandates eFPS to Insurance Companies and Stock Brokers RR 3-2005- mandates eFPS to all prospective participants to any government procurement of goods and services RR 4- 2005 strongly advising bank borrowers and co-makers to file ITRs/other required info using eFPS RMO 10-2006 – mandates Government Agencies and Instrumentalities including LGUs BUREAU OF INTERNAL REVENUE

Coverage of eFPS RR 10-2007 mandates eFPS to (1) Corporations with paid-up capital stock of P10M & above (2) Corporations with complete computerized system (3) Taxpayers joining public bidding pursuant to EO No. 398 as implemented by RR 3-2005 RR 14-2008 increased mandated taxpayers to top 20,000 private corporations RR 6-2009 mandated taxpayers under top 5,000 individual taxpayers BUREAU OF INTERNAL REVENUE

Features of the eFPS Fast Secure Easy Free Convenient Pre-fills information Automatic calculations Instant filing confirmations Easy Online guides and FAQs Pop-up messages Convenient Available 24 x 7 through the BIR website (www.bir.gov.ph) e-Filing deadlines are given additional grace period as specified in RR 26-2002 e- payment due dates are 5 days later than manual filing Anywhere, anytime Secure Data transmission is encrypted Employs multi-level access control: username / password and challenge questions Free No enrollment fee No usage fee No postage / courier expenses BUREAU OF INTERNAL REVENUE

Monthly VAT Declaration (2550M) Monthly Percentage Tax (2551M) Tax Returns given additional grace period (Filing) per RR 26-2002 and 5 days Payment grace period from Manual payment due date Monthly Withholding Taxes except withholding on VAT and Percentage Taxes Monthly VAT Declaration (2550M) Monthly Percentage Tax (2551M) BUREAU OF INTERNAL REVENUE

Tax Return Forms available in eFPS 0605 Payment Form 1600 Monthly Remittance Return of Value - Added Tax and Other Percentage Taxes Withheld 1600WP Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track 1601C Monthly Remittance Return of income Taxes Withheld on Compensation 1601E Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) 1601F Monthly Remittance Return of Final Income Tax Withheld 1602 Monthly Remittance Return of Final Income Taxes Withheld 1603 Quarterly Remittance Return of Final Income Taxes Withheld 1604CF Annual Info Return of Income Taxes Withheld on Compensation and Final Withholding Taxes 1604E Annual Info Return of Creditable Income Taxes (Expanded)/Income Payments Exempt from Withholding Taxes 1700          Annual Income Tax Return 1701 Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts

Tax Return Forms available in eFPS 1701Q Quarterly Income Tax Return for Self-Employed Individuals, Estates and Trusts 1702 Annual Income Tax Return for Corporation and Partnerships 1702Q Quarterly income Tax Return 1704          Improperly Accumulated Earning Tax Return 2000 Documentary Stamp Tax Declaration/Return 2200A Excise Tax Return for Alcohol Products 2200AN Excise Tax Return for Automobiles and Non-Essential Goods 2200M Excise Tax Return for Mineral Products 2200P Excise Tax Return for Petroleum Products 2200T Excise Tax Return for Tobacco Products 2550M Monthly Value-Added Tax Declaration 2550Q Quarterly Value-Added Tax Return 2551M Monthly Percentage Tax Return 2552 Percentage Tax Return (for stock transactions) 2553 Percentage Tax Return for Special Laws

Pre-requisites for Availment Registered with BIR-Integrated Tax System (ITS) Registration data uploaded to BIR eFPS server Board Resolution or Secretary’s Certificate or Certification signed by President/ Treasurer/Head of Office (for Branch Offices) designating the corporation’s authorized personnel (maximum of 3 users per TIN) who shall enroll for system usage Online enrollment to eFPS Enrollment to chosen Authorized Agent Banks’ e-Payment System BUREAU OF INTERNAL REVENUE

User Requirements Computer with internet connection Computer with modem Telephone line (for dial-up connection) Internet connection (i.e DSL, Leased line, Cable Internet. Wireless Broadband) provided by an Internet Service Provider (ISP) 256MB RAM or Higher (recommended) Internet browser Microsoft Internet Explorer ver. 6 or higher Mozilla Firefox 2.0 or 3.0 (recommended) Monitor that supports at least 800x600 resolution Acrobat Reader version 8 or higher Email account BUREAU OF INTERNAL REVENUE

AABs for eFPS BUREAU OF INTERNAL REVENUE

eSubmission is developed to enable taxpayer to submit their Monthly Alphalist of Payees (MAP) and Summary Alphalist of withholding Tax, Summary List of Sales, Purchases and Importations (SLSPI) attachments electronically via email/web facility.

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Email format: Supply the necessary information

What is eRegistration? eREGISTRATION offers a convenient on-line internet access to taxpayer registration services. Issuance of Taxpayer Identification Number (TIN) online for individual taxpayers, Payment of Registration Fee (RF) for both newly-registered and existing taxpayers, and issuance of Certificate of Registration (COR) for Single Proprietors, Professionals and Mixed Income Earners who are newly- registered online (for enhancement).

Features of the e-REG Online TIN issuance to users registering as: Single Proprietors Professionals (Self-Employed) Employers, acquiring TIN for their employees Mixed Income Earners E.O. 98 Verification if the TP is already registered with BIR Change of Password for Employers

Specific User Type: Self employed Individuals Single Proprietors Professionals Mixed Income Earners Third Party Users Employers Authorized Government Agencies / Instrumentalities (GAI) Other Authorized Users RDO users

Policies Specific to employers: On-line registration of employer user; Employees cannot apply, only thru employer Only one user per employer; if identified user is unavailable, transfer account to new user Mandatory registration for the following employers: (RMO 26-2009) Large Taxpayers (LT) EFPS registered Taxpayer Account Management Program (TAMP) corporations Employer Status in ITS is active as Withholding Agent for Compensation Earners (WC) In case of multiple employment, main employer shall apply for the TIN on-line Employer checks if employee has TIN, verifies declarations in Form 1902 ;

Computerized Accounting System Application (RMO 29-2002)

Requirements: BIR Application Form 1900 Company Profile Photocopy of COR Photocopy of current REG Fee (0605) Photocopy of previously issued permit Location map Inventory of approved unused OR/Invoice List of branches that will use the system other docs needed by the CSET

Requirements: Technical requirements: Application name and software used Function and features of the system System flow Process flow Back-up frocedure, Disaster recovery plan Sworn Statement (annex C) and proof of ownership List of sample reports and correspondences System demo (if needed) other docs needed by the CSET

Computerized System Evaluation Team: Representative from: Taxpayer Service Section – District Office Assessment Section – District Office Revenue Data Center - Mindanao

Revenue Data Center-Mindanao Helpdesk Davao 221-2937 & 227-9793 Revenue Data Center-Mindanao 3rd floor Revenue Region19, BIR Bldg., Bolton Extension, Davao City