This Question and Answer provides an overview of the new system, as well as answers to the taxpayers' frequently asked questions.
       
  Overview  
       
 
1.
What is  eFPS?  
 
eFPS refers to the system developed and maintained by the Bureau of Internal Revenue (BIR) for electronically filing tax returns, including attachments, if any, and paying taxes due thereon, specifically through the internet.  
 
   
2.
What is e-Filing?  
e-Filing is the process of electronically filing returns including attachments, if any, specifically through the internet.  
 
3.
What is e-Payment?  
e-Payment is the process of electronically paying a tax liability through the internet banking facilities of Authorized Agent Banks (AABs).  
 
4.
Why do we need to use eFPS? What are its objectives?  
With eFPS, taxpayers can avail of a paperless tax filing experience and can also pay their taxes online through the convenience of an internet-banking service via debit from their enrolled bank account.  
 
5.
What are the expected benefits of the system?  
The system is:  
Convenient to use - it is quick, simple and secure;
Interactive - information exchange is immediate and online;
Self-validating - errors are minimized because all of the information supplied by the taxpayer is validated before final submission;
Fast - response or acknowledgment time is quicker;
Readily available - it is available 24 hours a day, 7 days a week including holidays
Secure - return and payment transactions are more secure
 
Cost effective -processing cost of returns and payments is minimized (e.g. receiving, pre-processing, encoding, error-handling and storage)
 
 
6.
Who is eligible to use the system?  
Qualified taxpayers who need to file and pay their taxes to the Philippine government are encouraged to use the system.  
 
7.
What do I need to get started with eFPS?  
In order to use eFPS, the following are required:  
 
A telephone line;
 
A computer with modem;
 
An internet service provider;
 
A browser like Microsoft Internet Explorer version 5 or higher, or Netscape Navigator or Communicator version 4.6 or higher; and
 
An e-mail account
 
 
8.
When was eFPS implemented?  
The system was implemented last June 1, 2001.  
 
9.
Is there any additional cost that the taxpayer will incur upon availment of this system?  
None whatsover, eFPS is FREE of charge.  
 
10.
What is the scope or coverage of the eFPS?  
Phase I- Revenue Regulations No. 9-2001 was issued where eFPS was made available to volunteering Large and non-Large taxpayers as well as volunteering BIR employees. Said implementation made available for efiling and epayment thru eFPS via the internet thirteen (13) BIR tax return forms to wit:  
1601C - Monthly Remittance Return of Income Taxes Withheld on Compensation
1601E - Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
1602 - Remittance Return of Final Income Taxes Withheld
1603 - Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees other than Rank and file
1700 - Annual Income Tax Return for Individuals Earning Purely Compensation Income
1702 - Annual Income Tax Return for Corporations and Partnerships
1702Q - Quarterly Income Tax Return for Corporations and Partnerships
2200A - Excise Tax Return for Alcohol 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 - Percentage Tax Return (Quarterly)
Phase II- Revenue Regulations No. 2-2002 amended RR 9-2001 by making it mandatory for Large taxpayers and optional for certain identified Non-Large taxpayers to avail of eFPS in filing for their tax returns and payment of taxes due thereon.
Phase III- Revenue Regulations No. 5-2004 amended further RRs 9-2001, 2-2002 and provided and made available Additional Fourteen (14) tax returns forms via eFPS and expanded the coverage, where system was made mandatory for identified top 10,000 private corporations registered across computerized district offices.
The 14 additional BIR tax returns forms include:
   
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
1601F - Monthly Remittance Return of Final Income Tax Withheld
1604E - Annual Information Return of Creditable Income Taxes Withheld
1604CF - Annual Information Return of Income Taxes Withheld on Compensation
1701 - Annual Income Tax Return
1701Q - Quarterly Income Tax Return for Self-Employed Individuals, Estates and Trusts
1704 - Improperly Accumulated Earnings Tax Return
2000 - Documentary Stamp Tax Declaration/Return
2200AN - Excise Tax Return for Automobiles and Non-Essential Goods
2200M - Excise Tax Return for Mineral Products
2551M - Monthly Percentage Tax Return
2552 - Percentage Tax Return on Stocks
Phase 1V- Revenue Memorandum Circular No. 71-2004 called for mandatory availment of eFPS to Insurance Companies and Stock Brokers and the mandatory electronic submission of summary list of sales and purchases and alphalists for taxpayers enrolled under eFPS
 
 
   
11.
Is the transaction with eFPS secure?  
Yes, security features are embedded in the system. The transmission of data on every transaction is encrypted and secured by the state-of-the-art technology provided by SSL (Secure Sockets Layer), which is the industry-standard protocol for secure Web-based communications, and VERISIGN. Likewise, user validation or authentication is handled by the system's enrollment and log on facility which has two levels of security - user name/password and challenge question.  
       
 
Enrollment  
 
1.
Where can I get information regarding enrollment procedures for eFPS?  
 
Enrollment procedures for the Electronic Filing and Payment System can be viewed online at the EFPS webpage by accessing the BIR website at www.bir.gov.ph.  
 
   
2.
What are the Steps in Enrolling to eFPS?  
Access BIR website at www.bir.gov.ph
Click on EFPS button. Then click on "filing and payment" button.
From the EFPS Logon page, click on "Enroll to EFPS" option.
 
Complete the required fields on the Enrollment Form page. Then, click on the "Validate" button.
After validating all supplied information, click on "Submit" button.
Wait for the e-mail from BIR informing you of the status of your enrollment - whether approved or disapproved. Once your account has been activated, you are ready to e-File.*
 
 
* Don't forget your USERNAME, PASSWORD and ANSWER to your CHALLENGE QUESTION. Take note of how you encode them. They are case sensitive.  
3.
What are the Requirements in availing of the system?  
Registered with BIR-Integrated Tax System
 
Certification from the President of the corporation authorizing two (2) officers to enroll and to file the return in the eFPS.
Enrollment in the eFPS
Enrollment with any AAB (to e-Pay)
 
 
4.
How many days would it take for me to know if my enrollment was approved or rejected?  
Expect an e-mail from the BIR within three (3) to ten (10) days informing the status of your enrollment.  
 
5.
As a large taxpayer, do I need to enroll my branches separately?  
No, only non large taxpayers need to enroll their branches separately. Large taxpayers, however, are required to file a consolidated return through their head offices.
 
 
6.
Can we submit more than one e-mail account during the enrollment?  
No, you are only allowed to have one e-mail account for EFPS purposes.  
 
7.
How can you check whether the person enrolled in the EFPS are authorized by the taxpayer/company?  
A verification of the Certification submitted will be conducted.  
 
8.
Can I enroll more than once?  
No, you can only enroll once.  
 
 
 
9.
Do I also need to enroll with an AAB after enrolling with the eFPS?  
 
Yes, you need to enroll separately to an AAB of your choice in accordance with the latter's enrollment procedures if you intend to pay electronically through eFPS.  
 
 
 
10.
What are the possible reasons/grounds for the rejection of enrollment?  
 
Some of the reasons/grounds for the rejection of enrollment include, but not limited to, the following:
a) Upon investigation, taxpayer was found to be bogus; b) e-mail address and/or internet account does not exist; and c) person enrolled is not authorized by President of the corporation.
 
 
 
 
11.
Am I allowed to change my user password on a regular or periodic basis?  
 
Yes, you are encouraged to change your user password regularly for security purposes.  
 
 
 
12.
Can the user name be changed in case the person is not anymore connected with the company?  
 
Yes, it can be changed by enrolling again to secure your system profile.  
 
13.
I forgot my password what will I do?  
You must submit a written request to BIR for re-enrollment in case the given password was forgotten. A written communication from LTAS/RDO-TSS will be sent informing you that your request has been approved.  
   
 
  e-FILING  
 
1.

Can I file my return manually in case there is a system breakdown on the BIR side?

 
 
Should there be difficulty obtaining the eFPS service or should the system response be slow preventing completion of lodgment / filing before the tax deadline, taxpayers may file and pay manually with the Accredited Agent Banks (AABs). Provided there is an official announcement in the BIR website of System Limited Availability.  
 
   
 
2.
Do I have the option to choose what to file electronically or manually from the applicable forms covered by the system?  
 
No. All BIR Forms (see RR# 5-2004) registered under your TIN should be e-filed through eFPS. Should there be BIR Forms under your TIN and not found in eFPS, please update your registration information by filing BIR Form No 1905 to the RDO where you are registered.  
 
   
 
3.
What would be my proof of e-filing a tax return?  
 
A system generated return with the filing reference number embedded in the upper right hand corner of the print out is your proof of e-filing.  
 
   
 
4.
Will I be penalized for late e-filing if the cause was the unavailability of the EFPS online?  
 
No penalty will be charged to you for late e-filing if during deadlines the EFPS was rendered unavailable by the BIR or third parties.  
 
   
 
5.
Can I amend my e-filed return?  
 
Yes, for as long as no Letter of Authority has yet been issued for the investigation of the same.  
 
   
 
6.
Is BIR Form No. 0605 included in the EFPS?  
 
Yes, BIR Form 0605 is included in eFPS.  
 
   
 
7.
Can I still access my previously e-filed tax returns in the same form that they appeared when I first e-filed them?  
 

Yes, the electronic copies of the returns in their original format as e-filed can be accessed via the eFPS within the following period from the legislative due date of filing the return:

Freq of Filing the Return Retention Period
Daily three (3) months
Monthly one (1) year
Quarterly one (1) year
Annually three (3) years

(RMO 10-2006)

After the said retention period, information in the returns will be captured in the ITS in a different format. Furthermore, you may secure a certification from the office where you are registered (RDO, LTS, LTDO) on the information you supplied in the return e-filed via the eFPS.

 
 
   
 
8.
Does the system have the capability to retain the captured data from the previously e-filed quarterly returns for purposes of e-filing the next quarterly returns?  
 
No, the system does not have the capability to retain the captured data from the previously e-filed quarterly returns.  
 
   
 
9.
Can I change the company information such as its address, telephone number or contact person in the EFPS Change User Information menu?  
 
No, registration update is not covered by the system. Changes should be done through BIR Form 1905 and the same should be filed with the Large Taxpayers Assistance Division (LTAD) / Large Taxpayers District Office (LTDO) or at the Revenue District Office (RDO) where you are registered.  
 
   
 
10.
If I opted to e-file only, what documents are required for me to pay manually the tax due on the return I have e-filed?  
 

"e-File only" is no longer an option once you become an eFPS user, please see related Revenue Issuances at www.bir.gov.ph under issuances and rulings link. However, you are allowed to file and/or pay manually ONLY when the following scenarios are encountered: a) your Bank declared system unavailability and/or b) BIR declared eFPS unavailability. Taxpayer has to ensure that the above scenarios be reported to BIR Helpdesk at 9817050 or 9817051.

For manual payment due to AAB system unavailability, please print the filing reference form from your computer and present it to the bank where you intend to manually pay.

 
 
   
 
11.
Will my payment be subjected to penalties if I e-file earlier than the deadline and pay either manually or electronically at a later date but within the due date?  
 
Your payment will not be subjected to penalties if you e-file earlier and pay either manually or electronically at a later date as long as both are done within the due date.  
 
   
 
12.
Will there be incentives if I avail of EFPS?  
 
Yes. The deadline for e-filing of the covered tax returns is five (5) days later than the deadlines set for manually filing the covered tax returns. However, the 5-day extension of the deadline does not apply if the deadlines are set by law, to wit:  
 

FORM NO.

FORM DESCRIPTION

CODAL PROVISION FOR DEADLINE

1700

Annual Income Tax Return for Individuals Earning Purely Compensation Income

Sec. 51 (C) April 15 of each year covering income for the preceding taxable year

1702

Annual Income Tax Return for Corporations and Partnerships

Sec. 77 (B) On or before the fifteenth (15th) day of April or on or before the 15th day of the 4th month following the close of the fiscal year, as the case may be

1702Q

Quarterly Income Tax Return for Corporations and Partnerships

Sec 77 (B) Within 60 days following the close of each of the first three (3) quarters of the taxable year

2550Q

Quarterly VAT Return

Sec. 114 (A) Within 25 days following the close of each taxable quarter prescribed for each taxpayer.

2551

Percentage Tax Return

Sec 120 (A) Tax On Overseas Dispatch, Message or Conversation Originating from the Philippines Within 20 days after the end of each quarter.

Sec 125 Amusement Tax Within 20 days after the end of each quarter.

Sec 126 Tax on Winnings Within 20 days from the date the tax was deducted and withheld.

2200A

2200P

2200T

Excise Tax Returns on Alcohol Product

Excise Tax Returns of Petroleum Product

Excise Tax Returns on Tobacco Product

Sec. 130 (A) (2) - before removal of domestic products from place of production

 
 
   
 
12A.
When and in what instance can an eFPS enrollee enjoy the benefit of additional five (5) days  
    extension for filling ?  
    The additional five (5) days extension for filling is available and applicable only on tax returns that are capable of filling through electronic means.
However, though capable of filling through electronic means, the five (5) day extension is not possible on e-returns enumerated in Question #12 above, for reason that tax administration cannot provide a deadline beyond what is provided and defined by law. The same is true in all instances were the grant of five (5) days extension would mean filing of any tax return beyond a defeinite period provided for by law.
In addition, the five (5) days extension is not applicable to tax returns of an eFPS enrollee that are being filed manually, to reiterate no enjoyment of additional five (5) days extension for manually filing returns not yet available and possible to be efiled.

 
       
 
13.
How will I know that penalties will be imposed on me for late e-filing?  
 
A system message will appear on the screen saying that you are liable to 25% surcharge and 20% interest for late e-filing from the time it is due until it is paid. Computation as to the actual amount of penalties due is subject to validation by the ITS.
Accredited Agent Banks (AABs) has agreed to extend their on-line banking services to accept e-payment. Cut-off time varies for each bank
 
 
   
 
   
 
e-PAYMENT
 
 
1.
Until what time do banks accept e-payment?  
 
Each Accredited Agent Bank (AAB) has its own cut-off time for accepting e-payment. In the case of PNB, DBP and Union Bank will accept e-payment up to 10:00 p.m., while Land Bank will accept e-payment up to 11:00 p.m. BPI up to 8:00 p.m.  
 
   
 
2.
If I am enrolled in three (3) AABs, can I pay in two banks for a single transaction?  
 
No, you can only pay in one bank for a particular or single transaction.  
 
   
 
3.
Do I need to have an existing account with an AAB for e-payment purposes?  
 
Yes, you have to have an existing account with an AAB for e-payment purposes.  
 
   
 
4.
Can I enroll and open an account in any of the AABs?  
 
For Large Taxpayers (LT), you can enroll and open an account with any AAB servicing LT and who are capable to accept e-payments. For Non Large-Taxpayers, you can enroll and open an account with any AAB that has internet banking facilities.  
 
   
 
5.
Is there a possibility to include other banks where a Large Taxpayer can e-pay?  
 
Yes, the BIR is presently coordinating with e-banking capable private banks to accept e-payments from Large Taxpayers. However, the Monetary Board of the BSP will have the final say as to which private bank can open accounts of the Bureau of Treasury.  
 
   
 
6.
Can I pay my tax liabilities by check?  
 
EFPS does not accept check payments.  
 
   
 
7.
Can we pay our income tax and excise tax using the Tax Debit Memo?  
 
Yes, you can pay your tax liability reflected on your returns using the TDM by encoding the salient information written on the TDM on the system's payment form except for withholding taxes.  
 
   
 
8.
When can I get the bank confirmation number for my e-payment transaction?  
 
The confirmation number is issued by the AAB after your account has been successfully debited electronically after paying your tax liability.  
 
   
 
9.
When is the return deemed filed and the tax due thereon deemed paid?  
 
The return is deemed filed on the date appearing in, and after a Filing Reference Number is generated and issued to the taxpayer via the EFPS. The tax due thereon is deemed paid after a Confirmation Number is issued to the taxpayer and to the BIR by the AAB. In addition, an Acknowledgement Number shall be issued by the BIR to the taxpayer to confirm that the tax payment has been credited to the account of the government.  
 
   
 
OTHeRS
 
 
   
 
1.
Can I view in the tax inquiry the e-filing reference number, e-payment confirmation number and the bank code altogether?  
 
Yes, these information are available online under the Tax Return Search menu.  
 
   
 
2.
What documents or records should I present to the BIR examiner to prove that I e-filed and e-paid my tax obligations through EFPS?  
 
For investigation purposes, the print-out copy of the tax returns with the Filing Reference Number and the Confirmation Number of e-payment made through the AAB should be presented.  
 
   
 
3.
Will AABs falling within the jurisdiction of LTDO-Makati accept manual payments of regular Large Taxpayers of the National Office?  
 
No, only large taxpayers registered with LTDO-Makati will be accommodated.  
 
   
 
4.
How can I manually pay after filing my return electronically?  
 
The print-out of the Filing Reference Number shall be presented to the AAB for manual payment of the tax due thereon. The payment thereof is deemed received upon validation of the document containing the Filing Reference Number generated by the EFPS and the issuance of an Official Receipt by the AAB.