ITR filing procedures for eFPS filers
Pending availability of the enhanced BIR income tax return (ITR) forms in the eFPS, all eFPS filers are required to manually file their ITR using the new forms, and pay their tax due with the Authorized Agent Banks (AABs) within the jurisdiction of the Revenue District Office (RDO)/Large Taxpayer District Office where they are registered.
In case of no payment returns, the ITR shall be filed with the RDO/LTDO where they are registered.
Once the enhanced forms are available, the contents of their manually filed ITRs should be encoded in the eFPS within 10 days from the date of announcement of the eFPS availability in the BIR website, or before April 16, whichever comes earlier.
If the tax due on the e-filed return exceeds the amount paid manually, eFPS filer shall e-pay the unpaid amount plus the applicable penalties.
For further details, please see copy of RMC 10-2012 in the link below.