New Guidelines in filing of ITRs (Revenue Memorandum Circular No.14 and 16- 2015)
All taxpayers mandated to use eFPS/eBIRForms are advised to use the latest version of Offline eBIRForms Package in filing their income tax returns (v4.7.07).
The filing involves a initial 5-step process as follows:
1. Download and install the Offline eBIRForms package v4.7.07 .
2. Select the form and encode the data.
3. Validate and edit/validate again if necessary to correct the entries.
4. Click FINAL COPY (not applicable for eFPS filers).
5. SUBMIT the accomplished form. You will receive an email confirmation.
After submission, taxpayers who have enrolled in the online eBIRForms will be required to key in their USERNAME, PASSWORD and ANSWER to the Challenge Question. For further details, please refers to the RMCs.
For purposes of determining the date when the returns are filed, it shall be the date the original eFiling was duly submitted.
Taxpayers mandated to use eBIR Forms and file electronically who have already filed manually, are mandated to re-file electronically on or before April 15, 2015 to avoid the P1,000.00 compromise penalty and 25% surcharge for wrong venue.
Taxpayers not mandated to use the online platform of BIR may file manually using the existing manual procedures.
Taxpayers using the Offline eBIRForms v4.7.07 can easily submit the 2014 ITR via email and subsequently enroll after eFiling. Thus, email submission of the 2014 ITR is allowed whether or not enrolled to eBIRForms system.
Submission of accompanying schedules and manual attachments
The accompanying schedules and manual attachments (i.e., Financial Statements, Statement of Management Responsibility, DVD-R with sworn declaration per RR No. 2-2015 for BIR Form 2307) shall still be manually filed within 15 days after the electronic filing of the return to the concerned LT Office/RDO where they are registered.
Together with the said schedules and attachments, taxpayer shall also submit the duly accomplished signed hardcopy of the ITR with printed email notification received from the eBIRForms facility.
In addition, the Summary Alphalist of Withholding Tax (SAWT) using the Data Entry Module of the BIR should be emailed to esubmission@bir.gov.ph.
Enrollment to online eBIRForms facility
Juridical entities/corporations and individuals enrolling online need to submit to BIR a certification authorizing a maximum of 3 personnel to file returns (President or Authorized Representative and/or Treasurer/Assistant Treasurer of the Corporation).
Individuals enrolling online for themselves shall be automatically approved without submitting any documents.
Alternative modes of downloading the Offline eBIRForms Package
To reduce the traffic in the BIR website, eBIRForms may be downloaded alternatively from the following sites:
1. http://www.knowyourtaxes.ph
2. http://www.dof.gov.ph/?page_id=11827
3. Dropbox using this link: http://bit.ly/1ImuMLj
4. Direct link using: http://ftp.pregi.net/bir/ebirforms_package_v4.7.07_ITRv2013.zip
