1. BIR eServices Presented by: Mr. Victor O. Baylon Head, RDC Mindanao
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2. The Electronic Filing and Payment System (eFPS)
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3. eFPS Overview
An e-service from the Bureau of Internal Revenue that allows/ gives taxpayers a paperless tax filing experience and convenient payment of tax dues utilizing the power of the Internet

4. Coverage of eFPS
eFPS is the first e-Service offered by the BIR to taxpaying public in June 2001
Mandatory for Large Taxpayers in August 2002
RR mandates eFPS to top 10,000 private corporation registered across ITS RDOs (duly identified under RR ) in filing/paying for tax returns beginning August 1, 2004
RMC mandates eFPS to Insurance Companies and Stock Brokers
RR mandates eFPS to all prospective participants to any government procurement of goods and services
RR strongly advising bank borrowers and co-makers to file ITRs/other required info using eFPS
RMO – mandates Government Agencies and Instrumentalities including LGUs
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5. Coverage of eFPS
RR mandates eFPS to (1) Corporations with paid-up capital stock of P10M & above (2) Corporations with complete computerized system (3) Taxpayers joining public bidding pursuant to EO No. 398 as implemented by RR
RR increased mandated taxpayers to top 20,000 private corporations
RR mandated taxpayers under top 5,000 individual taxpayers
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6. Features of the eFPS Fast Secure Easy Free Convenient
Pre-fills information
Automatic calculations
Instant filing confirmations
Easy
Online guides and FAQs
Pop-up messages
Convenient
Available 24 x 7 through the BIR website (
e-Filing deadlines are given additional grace period as specified in RR
e- payment due dates are 5 days later than manual filing
Anywhere, anytime
Secure
Data transmission is encrypted
Employs multi-level access control: username / password and challenge questions
Free
No enrollment fee
No usage fee
No postage / courier expenses
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7. Monthly VAT Declaration (2550M) Monthly Percentage Tax (2551M)
Tax Returns given additional grace period (Filing) per RR and 5 days Payment grace period from Manual payment due date
Monthly Withholding Taxes except withholding on VAT and Percentage Taxes
Monthly VAT Declaration (2550M)
Monthly Percentage Tax (2551M)
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8. Tax Return Forms available in eFPS
0605 Payment Form
1600 Monthly Remittance Return of Value - Added Tax and Other Percentage Taxes Withheld
1600WP Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track
1601C Monthly Remittance Return of income Taxes Withheld on Compensation
1601E Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
1601F Monthly Remittance Return of Final Income Tax Withheld
1602 Monthly Remittance Return of Final Income Taxes Withheld
1603 Quarterly Remittance Return of Final Income Taxes Withheld
1604CF Annual Info Return of Income Taxes Withheld on Compensation and Final Withholding Taxes
1604E Annual Info Return of Creditable Income Taxes (Expanded)/Income Payments Exempt from Withholding Taxes
1700          Annual Income Tax Return
1701 Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts

9. Tax Return Forms available in eFPS
1701Q Quarterly Income Tax Return for Self-Employed Individuals, Estates and Trusts
1702 Annual Income Tax Return for Corporation and Partnerships
1702Q Quarterly income Tax Return
1704          Improperly Accumulated Earning Tax Return
2000 Documentary Stamp Tax Declaration/Return
2200A Excise Tax Return for Alcohol Products
2200AN Excise Tax Return for Automobiles and Non-Essential Goods
2200M Excise Tax Return for Mineral Products
2200P Excise Tax Return for Petroleum Products
2200T Excise Tax Return for Tobacco Products
2550M Monthly Value-Added Tax Declaration
2550Q Quarterly Value-Added Tax Return
2551 Quarterly Percentage Tax Return
2551M Monthly Percentage Tax Return
2552 Percentage Tax Return (for stock transactions)
2553 Percentage Tax Return for Special Laws

10. Pre-requisites for Availment
Registered with BIR-Integrated Tax System (ITS)
Registration data uploaded to BIR eFPS server
Board Resolution or Secretary’s Certificate or Certification signed by President/ Treasurer/Head of Office (for Branch Offices) designating the corporation’s authorized personnel (maximum of 3 users per TIN) who shall enroll for system usage
Online enrollment to eFPS
Enrollment to chosen Authorized Agent Banks’ e-Payment System
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11. User Requirements Computer with internet connection
Computer with modem
Telephone line (for dial-up connection)
Internet connection (i.e DSL, Leased line, Cable Internet. Wireless Broadband) provided by an Internet Service Provider (ISP)
256MB RAM or Higher (recommended)
Internet browser
Microsoft Internet Explorer ver. 6 or higher
Mozilla Firefox 2.0 or 3.0 (recommended)
Monitor that supports at least 800x600 resolution
Acrobat Reader version 8 or higher
account
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12. AABs for eFPS
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13. eSubmission is developed to enable taxpayer to submit their Monthly Alphalist of Payees (MAP) and Summary Alphalist of withholding Tax, Summary List of Sales, Purchases and Importations (SLSPI) attachments electronically via /web facility.

15. Supply the necessary information

17. What is eRegistration?
eREGISTRATION offers a convenient on-line internet access to taxpayer registration services.
Issuance of Taxpayer Identification Number (TIN) online for individual taxpayers,
Payment of Registration Fee (RF) for both newly-registered and existing taxpayers,
and issuance of Certificate of Registration (COR) for Single Proprietors, Professionals and Mixed Income Earners who are newly- registered online.

18. Functionalities of the e-REGISTRATION system
Basic Taxpayer Data Validation
TIN Issuance for Single Proprietors, Professionals, Mixed Income Earners, Employees, and Taxpayers per E.O. 98
RDO Verification of Taxpayer Data
Payment of Registration Fee (RF) for new eTIN Registrants and Existing Business Taxpayers
Generation and Printing of Certificate of Registration (COR)
Update of Old TIN and Manual Entry of Pre- Generated TIN
Reports Generation
System Administration

19. Specific User Type: Self employed Individuals Single Proprietors
Professionals
Mixed Income Earners
Third Party Users
Employers
Authorized Government Agencies / Instrumentalities (GAI)
Other Authorized Users
RDO users

22. Policies Specific to self employed individuals:
Valid account
BIR confirmation link expires after 3 days
Initial ARF can be paid
On-line thru link to be sent by
Thru Authorized Agent Banks of RDO
G-cash
Revenue Collection Officer
Succeeding ARF payments to be made on or before January 31 of every year
Print out of Confirmation Page / ARF proof of payment copy furnished to RDO
Attendance to briefing / orientation for new registrants
Failure to pay ARF / proceed to RDO to complete registration will subject the on-line applicant to TCVD
activities of RDO

23. Policies Specific to employers:
On-line registration of employer user; Employees cannot apply, only thru employer
Only one user per employer; if identified user is unavailable, transfer account to new user
Mandatory registration for the following employers:
Large Taxpayers (LT)
EFPS registered
Taxpayer Account Management Program (TAMP) corporations
Employer Status in ITS is active as Withholding Agent for Compensation Earners (WC)
In case of multiple employment, main employer shall apply for the TIN on-line
Employer checks if employee has TIN, verifies declarations in Form 1902 ;

24. eAccreg is an online accreditation, registration of CRM/POS Machines and/or other business machines generating receipts/invoices.

25. ACCREDITATION OF MACHINES/SOFTWARE
PART I
ACCREDITATION OF MACHINES/SOFTWARE
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26. Documentary Requirements (Section 7.4 of RR 11-2004)
Proof of current annual Registration Fee payment (BIR Form 0605);
Photocopy of Certificate of Registration from BIR;
Photocopy of Certificate of Registration from SEC (for corporation) or DTI (for Single Proprietorship);
A sample receipt generated by the machine legibly showing the data required enumerated in this regulation;
A sample receipt showing the reading of the daily sales and accumulated grand total recorded in the machine;
A demo or evaluation copy of the software to be used in the actual operation of the POS machines;
The system description and design/structure of the machine being submitted for accreditation;
The master reset key (CRM)/password (POS), whichever is applicable, that can be used in reading sales data of all units of the particular model being accredited;
Machine brochure; and
Operating manual.
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27. COMPOSITION OF THE ACCREDITATION BOARD
(Section 8 of RR )
Regional Office/Revenue District Office (RDO)
HEAD: Concerned Revenue District Officer
ASST. HEAD: Chief, CONED of the nearest RDC
Members: Representative of the concerned RDC
Representative of Assessment Section of RDO
Representative of TSS of RDO
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28. Functional & Technical Evaluation Checklist (Annex ‘E’)
First Page
Last Page
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29. PROCEDURES ON ACCREDITATION
NMAB/RMAB evaluates
application for accreditation
if approved, RDO encodes details of application for accreditation using the eAccReg System. Then the system generates Certificate of Accreditation for issuance to Accredited Supplier.
if disapproved, return documents to supplier w/ letter of denial informing them that they have to re-configure their machine/system to comply with BIR requirements.
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30. REGISTRATION OF SALES MACHINES FOR ISSUANCE OF ‘PERMIT TO USE’
PART II
REGISTRATION OF SALES MACHINES FOR ISSUANCE OF ‘PERMIT TO USE’
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31. MODE OF APPLICATION FOR REGISTRATION
Application thru
Application by going to the BIR office
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32. REGISTRATION by TYPE of SALES MACHINES
Accredited Machines – accredited supplier registers the machines within five (5) days from date of sale of machine and before actual use by taxpayer-user.
Non-Accredited Machines – taxpayer-user registers the machines bought from non-accredited supplier within five (5) days from acquisition and before its actual use.
Special Purpose Machines – taxpayer-user registers the machines bought within five (5) days from acquisition and before its actual use.
TSPMD 27

33. ELECTRONIC REGISTRATION of Accredited Sales Machines
BIR Web (
For registration, the supplier sends it to:
Supplier clicks the icon to download the csv attachment (supplier.csv file)
Accredited Supplier
downloads the file attachment (supplier.csv);
fill-up form;
sends it to
TSPMD 29

34. supplier.csv
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35. TSPMD 32

36. TSPMD 33

37. ELECTRONIC REGISTRATION of Accredited Sales Machines
BIR
Checks on application for registration of machines by accredited supplier;
Validates csv file sent by accredited supplier and process application of machines by accredited supplier using the eAccReg System (system generates a ‘Permit to Use’ [Final]). A Permit Number and Machine Identification Number (MIN) are indicated for each machine registered;
Sends notification to accredited supplier that machines being registered has been issued Permit Number(s) and MIN(s) and the hard copy of the permit is now ready for pick-up;
Prints the ‘Permit to Use’ of machines applied for registration, using the eAccReg System, and Issue the ‘Permit to Use’ to Accredited Supplier.
Accredited Supplier
Receives notification;
Picks-up ‘Permit to Use’ for issuance to taxpayer-user
TSPMD 34

38. ELECTRONIC REGISTRATION of Non-Accredited Sales Machines
BIR Web (
For registration, taxpayer-user sends it to: Taxpayer-user clicks the icon to download the csv attachment (taxpayer-user.csv file)
Taxpayer-user
downloads the file attachment
(taxpayer-user.csv);
fill-up form;
sends to
TSPMD 44

39. taxpayer-user.csv
TSPMD 45

40. ELECTRONIC REGISTRATION of Non-Accredited Sales Machines
BIR
Checks on application for registration of machines by taxpayer-user;
Process application of machines by taxpayer-user using the eAccReg System (system generates a ‘Provisional Permit to Use’). A Permit Number and Machine Identification Number (MIN) are indicated for each machine registered;
Sends notification to taxpayer-user that machines being registered has been issued Permit Number(s) and MIN(s) and the hard copy of the permit is now ready for pick-up;
Prints the ‘Permit to Use’ of machines applied for registration, using the eAccReg System, and Issue the ‘Permit to Use’ together with the decal to taxpayer-user.
Taxpayer-user
Receives notification
Go to BIR to pick-up ‘Provisional Permit to Use’ together with the decal
TSPMD 47

41. POST EVALUATION OF NON-ACCREDITED MACHINES
BIR evaluates machines with issued ‘Provisional Permit to Use’ (List of Provisional Permits is available in the eAccReg System) within three (3) months from granting the permit.
If compliant – issue Final Permit to Use using the eAccReg System.
If not compliant:
1. Issue ‘Letter Warning’ and inform taxpayer to re-configure his machines
to comply with BIR requirements.
2. After 2 weeks of non-compliance, ‘Provisional Permit to Use’ will be
revoked by issuing a ‘Letter of Revocation’ and effect the cancellation of
the issued ‘Provisional Permit to Use’ using the eAccReg System.
TSPMD 53

42. ELECTRONIC REGISTRATION of Special Purpose Machines
BIR Web (
For registration, taxpayer-user sends it to: Taxpayer-user clicks the icon to download the csv attachment (special purpose machines.csv file)
Taxpayer-user
downloads the file attachment (special purpose machines.csv);
fill-up form;
sends to
TSPMD 59

43. special purpose machines.csv
TSPMD 60

44. ELECTRONIC REGISTRATION of Special Purpose Machines
BIR
Checks on application for registration of special purpose machines by taxpayer-user;
Validates submitted csv file and process application of machines by taxpayer-user using the eAccReg System (system generates a ‘Permit to Use Special Purpose Machine’). A Permit Number is indicated for each machine registered;
Sends notification to taxpayer-user that machines being registered has been issued Permit Number(s) and the hard copy of the permit is now ready for pick-up;
Prints the ‘Permit to Use Special Purpose Machines’ of machines applied for registration, using the eAccReg System, and Issue the Permit to taxpayer-user.
Taxpayer-user
Receives notification;
Go to BIR and pick-up ‘Permit to Use Special Purpose Machine’
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45. Sticker for Special Purpose Machines
(Annex “P” of RMO )
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46. eMail Online Application to:
RDO 112, Tagum City –
RDO 113, West Davao City –
RDO 132, East Davao City -
RDO 114, Mati City -
RDO 115, Digos City -

47. Computerized Accounting System
Application
(RMO )

48. Requirements: BIR Application Form 1900 Company Profile
Photocopy of COR
Photocopy of current REG Fee (0605)
Photocopy of previously issued permit
Location map
Inventory of approved unused OR/Invoice
List of branches that will use the system
other docs needed by the CSET

49. Requirements: Technical requirements:
Application name and software used
Function and features of the system
System flow
Process flow
Back-up frocedure, Disaster recovery plan
Sworn Statement (annex C) and proof of ownership
List of sample reports and correspondences
System demo (if needed)
other docs needed by the CSET

50. Computerized System Evaluation Team:
Representative from:
Taxpayer Service Section – District Office
Assessment Section – District Office
Revenue Data Center - Mindanao

51. Revenue Data Center-Mindanao
Helpdesk Davao
&
Revenue Data Center-Mindanao
3rd floor Revenue Region19, BIR Bldg.,
Bolton Extension, Davao City

52. Thank You!