This Tax Alert is issued as a reminder in relation to the April 17, 2017 filing due date for the annual income tax returns.
1. Taxpayers are advised to file returns early in order to avoid network congestion on the BIR website and penalties associated with late filing and/or payment. For eFPS filers, the return and payment should be lodged before 12 MN of April 17. BIR imposes a penalty of Php1000 per return for those who fail to use eFPS or eBIRForms and surcharge of 25% of the tax due. This surcharge also applies to late and out-of-district (outside RDO) filing.
2. In case of failure to access/successfully file through the eFPS, the following procedures are recommended, based on BIR's prior year advice:
a. Screenshot the error appearing on the screen.
b. Send the screenshot with an explanation to contact_us@bir.gov.ph and request for a trouble ticket log. The error may also be reported though the Customer Assistance Division hotlines and a reference number be secured for the call.
c. File the return online through the eBIRForms System or prepare and print the returns for manual filing.
d. File the returns and pay the tax through the Authorized Agent Bank (AAB) within the jurisdiction of the RDO.
In case the problem is with the eFPS, the taxpayer is required to present as proof the BIR’s written advice on eFPS’ downtime or Online eBIR Forms System unavailability, whichever is applicable. This includes an instruction of the deadline of both manual and electronic filing.
e. Re-file the return through eFPS as soon as possible or within the deadline provided in the BIR advice.
2. The following are acceptable modes of payment of taxes in case eFPS payment facility is not available:
a. Over-the-counter cash payment to the AAB
b. Bank debit system if taxpayer has a bank account with the AAB where the taxpayer will pay
c. Manager’s Check. The notations are required:
Pay to the order of: Payee Bank
For the account of Bureau of Internal Revenue
Name of Taxpayer
TIN
d. Tax Debit Memo
e. Cash or check payment through the Revenue Collection Officers (RCOs) in the RDOs. There is no limit as to the amount of cash or check to be accepted as payment of annual income taxes. (RMO 20-2010).
f. Credit/debit/prepaid cards. Please inquire with the AAB whether they offer this facility.
If you are filing on April 17, it is advisable to have a back-up plan for manual filing/payment in case you cannot file through the eFPS. Prepare to pay manually. Among others, a manager’s check can be prepared, confirm whether your depository bank can accept tax payment through debit system and have the documents signed by your signatories, or have cash readily available.
4. The BIR has circularized the following contact numbers of the Customer Assistance Division (formerly BIR Contact Center): 981-7003, 981-7020, 981-7030, 981-7040 and 981-7046
Queries and concerns may be emailed at contact_us@bir.gov.ph .