eFILING SYSTEMS

MA. ROSARIO CHARO E. CURIBA

Assistant Commissioner
Information Systems Development and Operations Service
05 May 2016
 eFILING PLATFORMS OF BIR IN
FILING TAX RETURNS

eFPS and eBIRForms

(Electronic Filing and System
Payment System)
An e-service from the Bureau of Internal Revenue
that gives taxpayers a paperless tax filing experience
and convenient payment of tax dues utilizing the
power of the Internet
System Objectives

• Provide taxpayers the convenience in filing and

payment of their tax returns
• Capture returns data at source
• Increase and improve reliability of returns data
• Eliminate/minimize encoding errors
• Enhance and facilitate processing of tax returns
and improve security of tax payments
• Reduce costs and paper flow
Features of eFPS
 Fast  Secure
• Pre-filled information • Data transmission is encrypted
• Automatic calculations • Employs multi-level access
control: username / password
• Instant filing confirmations
and challenge questions
 Convenient
 Free
• Available 24 x 7 through the BIR
• No enrollment fee
website (www.bir.gov.ph)
• No usage fee
• Anywhere, anytime
• No postage / courier expenses
• e-Filing deadlines are staggered
per industry group based on RR
26-2002  Easy
• e-Payment due dates are 5 days • Online guides and FAQs
later than manual filing (for • Pop-up messages
selected returns)
e-Filing is data-capture facility that uses BIR-
supplied validation and computation rules to
efficiently check for completeness and
correctness of taxpayer input.

e-Payment is the online payment and

confirmation process between the eFPS and the
participating banks (through an Internet-enabled
Banking system) and/or other mode of payments
accessible in the system.
System Functions

• On-line Enrollment for eFPS usage

• Changing user profile information
• e-Filing and e-Payment including eTRA
• Tax Return and Payment Inquiry
 Tax Returns Available for e-Filing
# BIR Form Withholding Tax Returns FREQ

1 1600 Monthly Remittance Return of Value - Added Tax and Other Percentage Monthly
Taxes Withheld
2 1600WP Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Monthly
Race Track Operators
3 1601C Monthly Remittance Return of income Taxes Withheld on Compensation Monthly

4 1601E Monthly Remittance Return of Creditable Income Taxes Withheld Monthly

(Expanded)

5 1601F Monthly Remittance Return of Final Income Taxes Withheld Monthly

6 1602 Monthly Remittance Return of Final Income Taxes Withheld On Interest Monthly
Paid on Deposits and Yield on Deposit Substitutes/Trust/Etc.

7 1603 Quarterly Remittance Return of Final Income Taxes Withheld Quarterly

8 1604CF Annual Information Return of Income Taxes Withheld on Compensation Annually
and Final Withholding Taxes

9 1604E Annual Information Return of Creditable Income Taxes Withheld Annually

(Expanded)/Income Payments Exempt from Withholding Taxes
 Tax Returns Available for e-Filing
# BIR Income Tax Returns FREQ
Form No
10 1700 Annual Income Tax Return Annually
11 1701 Annual Income Tax Return for Self-Employed, Individuals, Estates and Trusts Annually

12 1701Q Quarterly Income Tax Return for Self-Employed Individuals, Estates and Quarterly
Trusts
13 1702 Annual Income Tax Return for Corporation and Partnerships Annually
• 1702-RT (Regular)
• 1702-MX (Mixed)
• 1702-EX (Exempt)
14 1702Q Quarterly income Tax Return for Corporations and Partnerships Quarterly
15 1704 Improperly Accumulated Earnings Tax Return for Corporations Annually

# BIR DocumentaryTax Return FREQ

Form No
16 2000 Documentary Stamp Tax Declaration/Return 5th of
Month
 Tax Returns Available for e-Filing
# BIR Form Excise Tax Returns FREQ
No
17 2200A Excise Tax Return for Alcohol Products Before
removal

18 2200P Excise Tax Return for Petroleum Products Before

removal

19 2200T Excise Tax Return for Tobacco Products Before

removal

20 2200M Excise Tax Return for Mineral Products Before

removal

21 2200AN Excise Tax Return for Automobiles and Non-Essential Goods Upon
removal
Tax Returns Available for e-Filing

# BIR Value-Added Tax Returns / FREQ

Form No Percentage Tax Returns /
Payment Form
22 2550M Monthly Value-Added Tax Declaration Monthly
23 2550Q Quarterly Value-Added Tax Return Quarterly
24 2551 Quarterly Percentage Tax Return Quarterly
25 2551M Monthly Percentage Tax Return Monthly
26 2552 Percentage Tax Return (for stock transactions) Quarterly
27 2553 Return of Percentage Tax Payable under Special Laws Quarterly
28 0605 Payment Form Annually, as the
need arise
User Requirements
• Computer with internet connection
• connectivity provided by an Internet Service
Provider (ISP)
• Internet browser
• Microsoft Internet Explorer version 6 or higher
• Mozilla Firefox version 2 or higher
• Google Chrome, etc.
• Valid e-mail account
• WinZip (for attachment)
Pre-requisites for Availment
• Registered with BIR
• If corporation, certification authorizing any of the
three (3) officers designated to file the return under
Section 52 (A) of the Tax Code (President or
representative and Treasurer or Asst. Treasurer of
the Corporation) who shall enroll for the system
usage
• Letter of Intent
• TIN is pre-loaded in eFPS database
• Enrollment to eFPS (Filing)
• Enrollment to chosen Authorized Agent Banks’
e-payment system (Payment)
List of eFPS Accredited Agent Banks
eFPS TAX FILING AND PAYMENT PROCESS

eFiling ePayment
pay through the
Enrollment Accomplish and internet banking
submit tax facilities of Authorized
returns online Agent Banks (AABs)
Electronic BIR Forms
(eBIRForms)
What is eBIRFORMS?
• Provides taxpayers with an alternative mode of preparing and
filing tax returns that is easier and more convenient. The use
of eBIRForms by taxpayers will improve the BIR's tax return
data capture and storage thereby enhancing efficiency and
accuracy in the filing of tax returns.

• Through the use of the downloadable eBIRForms Software

Package (also known as the Offline Package), taxpayers and
Accredited Tax Agents (ATAs) will be able to fill up tax returns
offline and submit it to the BIR through the Online eBIRForms
System.
What are the benefits of using the eBIRFORMS?

• Saves time because of automatic computations and auto-

populated fields
• Easy to use (makes tax preparation faster)
• Lessens human errors because of the validation feature
• Available even to those without consistent internet
connection
• Captures taxpayer data (allows the TP to have a soft copy of
the filed return)
• Lessens manual encoding
Coverage
The eBIRForms is a package application covering
thirty-seven (37) BIR Forms comprised of:
• Income Tax Returns;
• Excise Tax Forms;
• VAT Forms;
• Withholding Tax Forms;
• Documentary Stamp Tax Forms;
• Percentage Tax Forms;
• ONETT Forms and
• Payment Form
System Requirements
Browser Settings:
• For Internet Explorer users: at least version 9 or higher
with Active X Component enabled
• For Google Chrome users: at least version 23
• For Mozilla Firefox users: at least version 17

Memory Settings:
• 2GB RAM (recommended)

Operating System:
• Windows Vista, Windows 7, Windows 8, Windows 10
Download the eBIRForms package from any
of the following website:

• www.bir.gov.ph
• www.knowyourtaxes.ph
• www.dof.gov.ph
• Dropbox
eBIRFOMS TAX FILING AND PAYMENT PROCESS

Preparation Filing Payment

ELECTRONIC

Pay through
mobile phone
via GCash
Submit tax returns
ONLINE MANUAL
Who are those mandated to
use eFPS and eBIRFORMS?
 eBIRForms Mandated to File and Pay eFPS Mandated to file and pay
Accredited Tax Agents / Tax Practitioners and All its Client Tax Account Management Program (TAMP Taxpayers)
Taxpayers (RR No. 10-2014)
(RR No. 6-2014)

Accredited Printers and Supplemental Receipts/Invoices Accredited Importers and Prospective Importers required
(RR No. 6-2014) to Secure BIR ICC and BIR BCC (RR No. 10-2014)

One Time Transactions (ONETT) Taxpayers National Government Agencies

(RR No. 6-2014) (RR No. 1-2013)
Those who shall file with "No Payment" All licensed local contractors / Government Bidders
(RR No. 6-2014) (RR No. 10-2012)

Government Owned or Controlled Corporations Enterprises enjoying Fiscal Incentives (PEZA, BOI, Various
(RR No. 6-2014) Zone Authorities, Etc.) (RR No. 1-2010)

Local Government Units except Barangays Top 5,000 Individual Taxpayers

(RR No. 6-2014) (RR No. 6-2009)
Cooperatives registered with National Electrification Corporations with Paid Up Capital Stock of 10 Million and
Administration (NEA) and Local Water Utilities above
Administration (LWUA) (RR No. 6-2014) (RR No. 10-2007)
Corporations with complete Computerized System
(RR No. 10-2007)

Procuring Government Agencies with respect to

Withholding of VAT and Percentage Taxes (RR No. 3-2005)

Large Taxpayers (RR No. 2-2002 as amended)

Top 20,000 Corporations (RR No. 2-98 as amended)
How to Use the eBIRForms Package
Step 1: DOWNLOAD, INSTALL AND RUN
eBIRFORMS PACKAGE Version 6.0
Step 2:
CREATE A PROFILE
Step 3:
CHOOSE FROM THE LIST OF BIR FORMS, THEN CLICK FILL UP
RE-ENTER TIN AND E-MAIL ADDRESS
TO CONFIRM THAT PROVIDED
INFORMATION ARE CORRECT
Step 4:
ACCOMPLISH THE SELECTED FORM AND
CLICK VALIDATE
IF THERE ARE CHANGES TO MAKE, CLICK EDIT
THEN VALIDATE
Step 5:

CLICK SUBMIT/FINAL COPY

IF eFPS TAXPAYERS, HE/SHE/IT WILL BE
REDIRECTED TO eFPS

Note: Applicable only for Annual Income Tax Returns and Excise Tax Returns
 IF eBIRFORMS MANDATED TAXPAYERS,
REQUIRED TO AGREE TO TERMS OF SERVICE
AGREEMENT (TOSA)
The system will submit the accomplished tax
return form to BIR. AN EMAIL WILL ALSO BE
SENT TO THE TAXPAYER.
PAYMENT
• For mobile payment taxpayers may use
GCash or

• Proceed to AAB and present to teller hard

copies of eBIRForms
Accessing the eFPS
Enrollment Procedures
Access the BIR Website by
typing in
“http://www.bir.gov.ph” in
the address bar of your
browser and press the enter
key
Accessing the eFPS

The eFPS link is available on the

BIR website (www.bir.gov.ph).
Once inside the web site, just click
on the “eServices” icon
Accessing the eFPS

Once inside the eServices

Page, just click on the
“eFPS” icon
Enrollment Procedures

Once inside the eFPS login

page, click on the “Enroll
to eFPS” link
The Enrolment Form has 3
parts: 1) The Taxpayer
Details 2) Account Details
and 3) Verification.
In the second part of the
enrollment form, the user
may supply his own
username, password,
challenge question and
answer to challenge
question. In this page, it is
also required to enter a
VALID EMAIL ADDRESS
where the system will send
the VALIDATION CODE to
be entered at the next
portion of the form.
 This VERIFICATION CODE
shall be retrieved from the
email notice and input on
the Enrollment Form.
The last part of the Enrollment ….and the CAPTCHA
Form requires you to enter the CODE
EMAIL VERIFICATION CODE

Once enrollment form is

accomplished, click
“SUBMIT”
Read the Pop-Up Messages and
Click on the “YES” button and
“OK” button, respectively.
 After Enrollment

• After submitting the accomplished enrollment

form, the application is verified and processed by
BIR personnel.
• BIR then sends an e-mail to the enrollee (within 3 to
5 days) indicating the status of his application:
whether the application has been activated or
– rejected (not match with ITS or invalid email)
– on-hold (incomplete documentary requirements
or un-updated ITS).
• Activated enrollees may begin to logon to eFPS
using their TIN, Username, Password and Answer to
Challenge Question supplied in the Enrollment
Form to proceed to eFiling/Pay.
 Forgot Password

There may be instances that

you may have forgotten your
password. In case this
happens, access the eFPS
login screen and click on the
“Forgot Password” link
 Forgot Password

Then, click
Provide the correct answer to
“SUBMIT”
the challenge question
Forgot Password

If the answer you supplied to the challenge

question is correct, the Password Changed
screen appears. eFPS will automatically
generate a new password and send it to you
via email (using the email address you
supplied during enrollment). Check your
email to see the newly generated password
and use that to login to eFPS again.
e-Filing
The Login Page
Input your TIN, Username and
Password.
Input your ANSWER to the
challenge question.
If your username, password and answer to the The eFPS User
challenge question are all correct… Menu appears, this is
where you can now
perform the various
functions of the eFPS

Click on the drop-down arrow

to select from the list of BIR
forms.
 The List of Forms displayed in this Menu represents the TAX TYPES
wherein the Taxpayer is registered. The system will not display BIR Form
1601-E for a taxpayer not registered as a withholding agent for Expanded
Withholding Taxes.
The User Menu

Just click on the FILE TAX

RETURN button
Take some time to read
through preliminary
instructions on how to file
using the Online or Offline
method

Let’s select the online

option by clicking “On-
line”
Select the return period of the
form that you wish to file.
The selected tax form now
appears on screen Note that there are fields on the
online form that are grayed-out and
already pre-filled.

However, the rest of the fields either

need to be filled up, or can be
automatically computed.

Click on the ATC link to display

the list of ATCs and their
description then select the
applicable transaction/s
Validating the Tax Return
Form is necessary before
the taxpayer submits the
form. Validation computes
and validates entries in the
form after the taxpayer has
completed all mandatory
fields required by the Tax
Return Form.

To do this, click on the

“Validate” button
After clicking on “Validate”
messages will appear to
prompt you of erroneous or
invalid entries on the form.
Once validation is
successful, a window with
the following message will
pop up “Validation
Successful. Click on Edit if
you wish to modify your
entries.”
REMEMBER:
A form needs to be
validated again after it is
edited and before it is
submitted
If validation is successful for
all entries are deemed
correct, all editable entries in
the form are grayed-out

To edit the form after

successful validation, click on
the “Edit” button

After clicking the “Edit” button,

the fields are once again
editable, and you may now
proceed to change or re-enter
values for form fields
To print the form, make sure
that your printer is properly
setup and then click the
“Print” button
To submit the form,
simply click on the
“Submit” button
 A filing reference
number is generated by
eFPS. This means that
the form has been
successfully submitted
and received by eFPS

To immediately proceed
to paying the tax dues
after successful
submission of the Tax
Return Form, click on
“Proceed to Payment”

You can also pay for your tax dues later

after you perform a later inquiry for the
form you have just filed
 Screenshots of Selected eFPS Forms

BIR Form No. 1601-C which BIR Form No. 0605 which is
is being used for the being used for the payment
remittance of withholding of annual registration fee,
taxes from employees. assessment from audit, etc.
In all Tax form screens,
the “Guidelines and
Instructions” link is
present
Clicking the “Guidelines and
Instructions” link will display
the Guidelines and Instructions
of the current form on screen
In all Tax form
screens, the “Help”
link is also present
Clicking on the “Help” link will
display the Help file on how to
fill up the form on screen
Tax Return Inquiry
 Tax Return Inquiry
Access and login to eFPS, to go to eFPS User Menu Screen

Click on the drop down From the list for

list to select which tax forms, select which
form you want to inquire tax form you have
previously filed to
view / inquire.
Tax Return Inquiry

After selecting tax form you

want to view / inquire, from
the list, click “Tax Return
Inquiry”
 Tax Return Inquiry
The “Tax Return Search”
screen appears for the
chosen form

Click on the drop down

list the appropriate return
period

Select the appropriate

period of the form you are
filing from the list
 Tax Return Inquiry

Also enter the appropriate

year for the return period

Then click “Get

Tax Filed”
NOTE: Required data for the return period (e.g.
month, day and/or year) may differ depending on
the form you are inquiring on
 Tax Return Inquiry

The “Tax Return Search Result” screen appears for the chosen form, if you have
filed more than once for the period you have chosen. If search result yields only one
(1) record, the details of the single tax return record is displayed immediately.

Click on the
Reference
Number of the
return you have
chosen to view
the details
If you did not file any returns for the chosen
period, a message box will appear to say “No
Records Found”, and the Tax Return Search
screen once again appears
 Tax Return Inquiry

Note also that you cannot edit, re-validate,

nor add additional attachments to a form
you have already filed, and thus all fields
are grayed-out

Note the details such

The Tax Return Form is now as the Filing
displayed on screen Reference Number,
the Date / Time Filed,
and the Batch
Number on top of the
form
 Tax Return Inquiry
At the bottom of the
inquired form, you can
perform the following
Print out the Form functions…

View Payment Details (if

Payment has been made
for this form)

Pay for the tax dues for

this form / period, in
case payment has not
been made yet.

View
Guidelines
and
Instructions
for this form.
Tax Return Inquiry

If payment has been made

previously, click on the
“Payment Details” button to
view the details of payment
made
Tax Return Inquiry

If payment has been made

previously, click on the
“Payment Details” button to
view the details of payment
made
 Tax Return Inquiry

The Payment Detail Inquiry

Screen is displayed

If a number is generated,
signifies that the payment
is posted in TP ledger.

Status of end-to-end
‘handshake’.

If there is an entry, it is the AAB

online confirmation number
e-Payment
 e-Payment
Remember that eFPS displays the
Filing Reference No Screen
immediately after you clicked ‘submit’
the BIR Form and eFPS receives an
eFiled return.

A filing reference number is

generated by eFPS. This
means that the form has been
successfully submitted and
received by eFPS.

Click on “Proceed to
Payment” button to perform e-
payment.

If the tax amount payable is zero, the ‘proceed to

payment’ button is disabled both from the filing
reference no page or tax inquiry page.
e-Payment

You can also perform e-payment after you

have inquired or viewed a previously filed
return

Click on “Proceed to Payment” to

perform e-payment
ePayment
After clicking on
“Proceed to Payment”
the eFPS Payment
Form is displayed
with default payment
information retrieved
from the eFiled
return. You cannot
edit these fields.

There are THREE (3)

mode of payments for
eFiled returns:
1) Bank Transfer,
2) Tax Debit Memo
(applicable for certain
BIR Forms), or
3) Tax Remittance Advice
(applicable only for
National Government
Agencies).
ePayment via Fund Transfer
If you choose to e-Pay via fund
transfer, select Bank Transfer
from the drop down list.
ePayment via Fund Transfer

Select the Transacting

Bank (your chosen AAB
where you have enrolled
for ePayment) from the
drop down list box

Enter the
amount you are
paying

Then click
“Submit”
ePayment via Fund Transfer
A message box will
appear on screen once
you clicked the
“Submit” button.

Click OK to proceed to
the choosen AAB.
 ePayment via Fund Transfer
eFPS will display a confirmation screen stating that your payment has been
successfully received and confirmed to eFPS the receipt of the payment instruction.
Note that the screen includes important information such as…

The Payment Transaction

Your e-filed return’s Filing number and Date
Reference Number

The AAB’s generated

Confirmation Number
- is equivalent to the
bank-validation and/or
stamp of the BIR.
 ePAYMENT VIA FUND
TRANSFER
• Note that it is necessary to enroll and avail of the online
payment facilities of your chosen AABs separately, before
you can perform e-payment in eFPS.
• The participating banks will do the necessary procedures
to validate and process the taxpayer’s account enrollment.
Taxpayers who enrolled with the banks will be given
corresponding usernames/IDs and passwords (this
depends on the standard policy of the participating bank)
for authentication.
• The account and taxpayer profile will be used when the
taxpayer will proceed to ePay/ pay online through eFPS
after a successful eFiling transaction.