Relative to the requirement under Revenue Memorandum Circular (RMC) No. 15-2012 for eFPS taxpayers to encode the contents of their manually filed ITRs in the eFPS, the BIR has formally announced the availability in the eFPS of the Enhanced Income Tax Return (BIR Form 1702 (November 2011 ENCS). In relation to this, the BIR issued the following guidelines in uploading the contents of the manually filed ITRs of eFPS taxpayers:
1. The contents of the previously filed ITRs of eFPS filers should be encoded in the eFPS on or before August 31, 2012.
2. ePayment shall not be required if the tax due on the e-filed return is equal to the amount previously paid. However, if there is unpaid tax, the concerned eFPS taxpayer shall pay the unpaid amount plus corresponding penalties.
3. Additional work around procedures apply in case of eFPS filers who availed of tax relief under special law or international tax treaty. Also, please note the specific instructions in naming and attaching the supplemental forms for the itemized deductions or OSD.
4. The Filing Reference Number (FRN) shall be generated as proof that the return has been received by the BIR which should be printed for future reference. The "proceed to payment" button shall only be enabled by eFPS filers in case there is additional tax payable.
5. eFPS taxpayers who failed to submit their financial statements and other required schedules and attachments to the ITR within 15 days after the initial filing of the ITR shall be subject to late filing penalties.
Please see attached copy of RMC 43-2012.
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