1. BIR eServices Presented by: MR. VICTOR O. BAYLON, MPA
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
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5. Coverage of eFPS
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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6. 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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7. 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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8. 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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9. Tax Return Forms available in eFPS
Payment Form
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

10. Tax Return Forms available in eFPS
1602 Monthly Remittance Return of Final Income Taxes
Withheld
1603 Quarterly Remittance Return of Final Income Taxes
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

11. 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

12. Tax Return Forms available in eFPS
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
2551M Monthly Percentage Tax Return
2552 Percentage Tax Return (for stock transactions)
2553 Percentage Tax Return for Special Laws

13. 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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14. 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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15. AABs for eFPS
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16. 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.

17. Click link

18. format:
Supply the necessary information

20. 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,

21. What is eRegistration?
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 (for enhancement).

22. Features of the e-REG Online TIN issuance to users registering as:
Single Proprietors
Professionals (Self-Employed)
Employers, acquiring TIN for their employees
Mixed Income Earners
E.O. 98
Verification if the TP is already registered with BIR
Change of Password for Employers

23. 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

26. 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

27. Policies Specific to self employed individuals:
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

28. 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

29. Policies Specific to employers:
Mandatory registration for the following employers: (RMO )
Large Taxpayers (LT)
EFPS registered
Taxpayer Account Management Program (TAMP) corporations

30. Policies Specific to employers:
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 ;

31. BIR Website

32. End
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