P&A is sharing the below responses of the BIR on cases of eFPS taxpayers who are unable to eFile. In general, you are advised to file and pay manually and perform the below-described supplemental procedures. Subsequently, you should still upload the ITR information in the eFPS after April 15.
For non-LTS (Non- Large Taxpayers Services), Data Center Luzon 2 (Quezon City), may send an e-mail to hdeskluzon2@bir.gov.ph containing the following:
Taxpayers under the LTS should contact LTAD to get to a Trouble Ticket to support manual filing. It is advisable to retain/present proof of systems failure (e.g., screenshots, messages, etc.)