REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
March 30, 2015
REVENUE MEMORANDUM CIRCULAR NO. 14-2015
SUBJECT:

Guidelines in the Filing, Receiving and Processing using the ELECTRONIC

PLATFORM OF BIR for Taxable Year 2014 Income Tax Returns (ITRs) BIR
Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, All June 2013 ENCS
version under Revenue Regulations No. 2-2014

TO

All Internal Revenue Officials, Employees and Others Concerned

This Circular is issued to provide guidelines in the filing, receiving and processing, using
the ELECTRONIC PLATFORM OF BIR for 2014 ITRs (BIR Form Nos. 1700, 1701, 1702-RT,
1702-EX and 1702-MX), as well as define policies for the filing of ITRs which are due on or
before April 15, 2015. This circular does not cover taxpayers who are not mandated to use
eFPS/eBIRForms and who have not opted to file electronically, and thus, the existing
procedures on manual filing shall apply.
For expediency, ease and convenience in filling-up the ITRs, all taxpayers mandated to
use eFPS and eBIRForms are advised to use the latest version of Offline eBIRForms Package
which can be accessed from the BIR website (www.bir.gov.ph) through the
eServiceseBIRForms link. Taxpayers using the said package can directly encode data,
validate the entries as it can do automatic computations, edit, save, delete, view, print and
submit their tax returns following the steps below:
Step 1. DOWNLOAD AND INSTALL the Offline eBIRForms Package;
Step 2. Select the form and FILL-UP by encoding data in the ITR;
Step 3. VALIDATE after completely encoding all necessary information. You may
still update/modify by clicking EDIT if needed, and indicate correct entries. Then
click Validate again;
Step 4. Click FINAL COPY (This is not applicable for eFPS);
Step 5. SUBMIT the accomplished tax return. An email message will be received
by the taxpayer.
Process Flow for electronic platform in Annex A. For eFPS, follow the detailed
guidelines shown in Annex B. For eBIRForms, follow the detailed guidelines shown
in Annex C.
For the purpose of determining the date when the returns are filed, it shall be the date
the original eFiling was duly submitted.
Taxpayers mandated to use eBIRForms and file electronically who had ALREADY
FILED MANUALLY, are MANDATED TO RE-FILE ELECTRONICALLY on or before
April 15, 2015. Those who re-file electronically on or before April 15, 2015 shall not be subject
to the P1,000.00 compromise penalty and 25% surcharge for wrong venue.

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The accompanying schedules and manual attachments (i.e. Financial Statements,

Statement of Management Responsibility (SMR), DVD-R with sworn declaration per RR No. 22015 [BIR Form Nos. 2307/2316], etc.) shall still be manually filed within fifteen (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, the taxpayers shall also submit the duly
accomplished signed hardcopy of the ITR with printed email notification received from
eBIRForms facility. The Summary Alphalist of Withholding Tax (SAWT) using the Data Entry
Module of the BIR shall be emailed to [email protected].
Juridical entities/corporations and individuals enrolling online their authorized
representatives need to submit to BIR a certification authorizing a maximum of three (3)
personnel to file returns under Section 52A of the NIRC (President or Authorized Representative
and/or Treasure/Asst. Treasurer of the Corporation). Individuals enrolling online for themselves
shall be automatically approved without submitting any documents to BIR.
All concerned are hereby enjoined to give this Circular as wide a publicity as possible.

(Original Signed)
KIM S. JACINTO-HENARES
Commissioner of Internal Revenue
H-2
LMB______
LCG______
CACR_____
LBM______
EPC______

NMA______
EBQ______
MLDR_____
MAG______
ESM______
AFD______

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Annex A

PROCESS FLOW FOR ELECTRONIC PLATFORM OF

FILING ANNUAL ITR FOR TY 2014

Start

Download and
install the
Offline eBIRForms
package

Accomplish ITR

Validate ITR

ANNEX B - eFPS

Submit to
eFPS?

Manual Filing

ANNEX C Online eBIRForms System

No

Submit to
Online
eBIRForms?

If No Payment
(only those under
RMC 12-2015):

Yes

Yes

Print ITR

No

Select
Final Copy

Select Submit

Select Submit

Submit to LTDO/
LT Office/RDO
where registered
the following:

If with Payment:

Syst em
automat ically
sends emai l to
*.bir.gov.ph
and taxpayer
receives email
notificati on

Login to
eFPS Submit
ITR
ePay

1. Print ed ITR wi th
FRN
2. Required at tac hments
(within 15 days after
e-Filing)

Print email
notification

Print ITR,
Attach email
notification
and Pay manually

Submit to RDO
where registered
the following:

End

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Manually File
ITR with
required
attachments
to RDO where
registered.

1. Print ed ITR
2. Email notification
3. Required at tac hments
(within 15 days after
e-Filing)

Manually File
ITR and Pay
with required
attachments
to AABs/
Collection
Agents(in
proper
cases), RD O
where
registered.

Annex B
The following guidelines shall be adopted by ALL TAXPAYERS. They shall use the
Offline eBIRForms Package and submit Online to eFPS facility:
1. DOWNLOAD the latest version of the Offline eBIRForms Package (with Annual
Income Tax Returns v2013 ENCS) from the BIR website www.bir.gov.ph by clicking on
, then click the

logo.

Where * is the latest version of eBIRForms package.

2. After downloading the zipped file, EXTRACT the installer file together with the Job Aid.
Double click the Offline eBIRForms Package.exe to start the installation.

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3. CLICK/SELECT for the eBIRForms ICON (on your desktop or Start Menu), double click it.
Fill- up the profile information then, select the applicable BIR Form and FILL-UP all the
necessary information.

NOTE: You may read the detailed procedures specified in the respective JOB AIDS included
in the downloaded package.

4. Click VALIDATE. However, you may still update/modify by clicking EDIT if needed, and
indicate correct entries, then click VALIDATE again;
Note: Ensure to click VALIDATE everytime the taxpayer EDITS the return.
Alternatively, you may open eBIRForms system and select the ITR previously attached
and submitted to eFPS by clicking on the VIEW button to retrieve the return.

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5. Click on the SUBMIT button to file the form online.

6. The following screen will be displayed. Click on the eFPS logo then click on OK
button.

7. You will now be redirected to the eFPS LOG-IN screen. Type your USERNAME,
PASSWORD and ANSWER to the Challenge Question.

8. Once logged in eFPS, the screen will display all the information encoded in the Offline
eBIRForm Package.

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NOTE: You may read the detailed procedures specified in the respective JOB AIDS found
in the eFPS Home Page and you may click Guidelines and Instructions found in
the upper right portion of the form.
9. In case of Amended Return, enter the Amount Paid in Return Previously filed, if any.
1702-RT
1702-MX
1700
1701

: Page 6, Schedule 7, Item No. 8

: Page 7, Schedule 8, Item No. 8
: Page 2, Item No. 16
: Page 9, Schedule 9, Item No. 6

10. Click on the VALIDATE button, then SUBMIT the Form. A Filing Reference Number
(FRN) will be generated as proof that the return has been received by the Bureau. You
may print the FRN for future use. When the system displays a message prompt for late
filing, disregard the message if the return has been previously filed. The previous FRN
will be tagged as the original return and the subsequent FRN issued will be tagged as
an amended return in eFPS.
11. Click the PROCEED TO PAYMENT button, if there is any tax to be paid, and follow the
existing procedures for ePAYMENT.

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Annex C
The following guidelines shall be adopted by ALL TAXPAYERS. They shall use the
Offline eBIRForms Package and submit to ONLINE eBIRForms System

1. DOWNLOAD the latest version of the Offline eBIRForms Package (with Annual
Income Tax Returns v2013 ENCS) from the BIR website www.bir.gov.ph by clicking
on

, then click the

logo.

Where * is the latest version of eBIRForms package.

2. After downloading the zipped file, EXTRACT the installer file together with the Job Aid.
Double click the Offline eBIRForms Package.exe to start the installation.

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3. CLICK/SELECT for the eBIRForms ICON (on your desktop or Start Menu), double
click it. Fill- up the profile information then, select the applicable BIR Form and
FILL-UP all the necessary information.

NOTE: You may read the detailed procedures specified in the respective JOB AIDS included
in the downloaded package.

4. Once the final version of the form is completed for submission to the BIR, Click
VALIDATE. CLICK the FINAL COPY button found at the bottom page of eBIRForm.
Please take note that the FINAL COPY version of the form will no longer allow
subsequent changes to the form.
IMPORTANT REMINDER:
To be able to receive the email notification from the BIR on the submitted ITR,
make sure that all of the following are complied with:
Your email address indicated/encoded in the return is VALID and ACTIVE
Your mailbox HAS ENOUGH SPACE/NOT QUOTA EXCEEDED
BIR email is not in the SPAM folder
bir.gov.ph is NOT BLOCKED by your email provider
Non-compliance in any of the above requires RE-ENCODING AND RESUBMISSION of the return.
If all of the above were undertaken and still NO EMAIL is received after two
(2) hours from efiling, then follow process in Annex D.
Click Validate:

Click Final Copy:

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5. A confirmation message will be displayed. Click OK.

6. The following message window will be displayed to check if the taxpayer is a

registered Online eBIRForms user.
For registered Online eBIRForms user, click YES. Then proceed to STEP 7.
Otherwise, click NO and proceed to STEP 8.

7. Enter your Online eBIRForms Username and Password. Click SUBMIT.

8. The system will submit the accomplished tax return form to BIR through
COMPUTER GENERATED EMAIL. The following confirmation message will be
displayed to notify the taxpayer that the submission is successful.

Where * is dependent on the Form being submitted.

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9. Click OK. The return will be displayed, and then click PRINT for EACH PAGE OF
THE RETURN as printed evidence of efiled return.
AN EMAIL WILL ALSO BE SENT TO THE TAXPAYER.
PRINT the received email as an evidence that BIR received the efiled return.

10. If the taxpayer selected NO in step #6 the user will be redirected to eBIRForms
Homepage to sign-up for enrolment.

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Annex D

IF NO EMAIL IS RECEIVED, first check the NOTE below before calling BIR
IF NO EMAIL IS RECEIVED, first check the NOTE below before calling BIR.
NOTE: If no email is received from the BIR within two (2) hours, RE-SEND the tax return data to BIR through your
email. Open the directory C:\eBIRForms\IAF_RDO_Copy\ in the computer. Look for the XML file of the
encoded tax return form with the following naming convention:
FILENAME = <999999999999-XXXXXX-9999.xml> wherein,
999999999999 - The First 12 digits is the TIN including the Branch Code;
XXXXXX
- The next digits (maximum of 6) is the BIR Form Number;
9999
- The Return Period or the Taxable Year; and
.xml
- The file type extension
Attached the XML file to an email and send to BIR using the following email subject and email address:
Form No

eMail Subject

eMail address

1700
RDO_1700_TIN_taxable_period
[email protected]
1701
RDO_1701_TIN_taxable_period
[email protected]
1702EX
RDO_1702EX_TIN_taxable_period
[email protected]
1702MX
RDO_1702MX_TIN_taxable_period
[email protected]
1702RT
RDO_1702RT_TIN_taxable_period
[email protected]
Note: Sample eMail Subject = 43A_1700_999999999000_1214
IF after RE-SENDING, still no email is received from the BIR within two (2) hours, then call BIR office to assist
receipt of your email.

BIR CONTACT CENTER: 02-9818888

National Office Data Center 02-9817107 / 02-9817108 / 02-9288510 /02-9288512
Revenue Data Center (RDC) Luzon 1 (Calasiao): 075-5239295 / 075-5233927 /075-5276733 /075-5279798
Revenue Data Center (RDC) Luzon 2 (Quezon City): 02-4135018 / 02-4134982 /02-413-6540 /02-371-2411
Revenue Data Center (RDC) Vizayas: 032-2335140 / 032-2325003 /032-2325137 / 032-2335139
Revenue Data Center (RDC) Mindanao: 082-2212937 / 082-2279793 /082-2212937
TSPMD (Functional) 02-9817253 / 02-9817254 / 02-9817255 / 02-9817256
TSSD (Technical)
02-9252051 / 02-925-2052 / 02-925-2053

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