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May
28, 2001
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REVENUE
MEMORANDUM CIRCULAR NO. 24-2001
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| SUBJECT |
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Enrollment
Procedures Prior to Electronic Filing and Payment System (eFPS) |
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All
Internal Revenue Officers, Employees and Other Concerned |
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In
compliance with Section 34 of R.A. 8792, otherwise known as the Electronic
Commerce Act, the Bureau is expanding its services for a paperless filing
of returns and payment of taxes thru eFPS.
As a requisite, taxpayer shall enroll in order to avail the system. |
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In
this regard, the Bureau is now offering the Enrollment Phase of eFPS
on June 1, 2001. This will cover Non-Large Taxpayers identified by the Commissioner
and Large Taxpayers registered with the Integrated Tax System (ITS) with
e-mail account and internet access. The following enrollment procedures
shall be observed by all qualified taxpayers and all offices concerned:
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Section
1 - The Taxpayer shall: |
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a.
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Access
the BIR website http://www.bir.gov.ph.
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b.
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Click
on "eFiling" button and choose
"Enroll to eFPS". |
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c.
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Supply
all the necessary information/data on the screen. |
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d.
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Submit
a Board Resolution authorizing any of the two (2) officers designated
to file the return under |
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Section
52 (A) of the Tax Code (President or other principal officer and Treasurer
or Asst. Treasurer of the Corporation) who shall enroll for the system
usage to the Large Taxpayer Assistance Service Section/Revenue District
Office-Taxpayer Assistance Service Section (LTAS/RDO-TASS) |
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e.
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Receive
an e-mail from LTAS/RDO-TASS informing that their application has
been activated or rejected. |
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f.
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Submit
written request to BIR for re-enrollment in case given password was
forgotten. |
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g. |
Receive
communication by e-mail from LTAS/RDO-TASS informing that their request
for re-enrollment |
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has
been approved. |
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h.
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Perform
the above-mentioned procedures from Section 1-a to 1-e after approval
of the |
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re-enrollment
request. |
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Section
2 - The LTAS/RDO-TASS shall: |
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a.
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Verify/investigate
manually the authenticity/completeness of taxpayers' supplied information
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against
Registration data. |
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b.
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Receive
from taxpayers the Board Resolution authorizing any of the two (2)
officers |
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designated
to file the return under Section 52 (A) of the Tax Code (President
or other principal officer and Treasurer or Asst. Treasurer of the
Corporation) who shall enroll for the system usage. |
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c.
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Conduct
actual investigation of registration for enrollment purposes if taxpayer
enrollment |
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data
does not match with Registration data. |
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d.
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Activate/reject
enrollment application of taxpayer as a result of Section 2a and 2c. |
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e.
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Notify
taxpayers thru e-mail the results of their enrollment application
(activated/rejected). |
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f.
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Receive
written request from taxpayer if given password was forgotten. |
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g. |
Perform
the above-mentioned procedures, Section 2a to 2e after approval of
re-enrollment |
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request. |
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h.
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Answer
taxpayer's queries/clarifications regarding eFPS.
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Section
3 - The Systems Operations Division of Information Systems Operations
Service (SOD-ISOS) shall run batch job to purge rejected taxpayers' enrollment
data and to update eFPS registration
table. |
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All
concerned are hereby enjoined to be guided accordingly and give this Circular
as wide a publicity as possible. |
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(Original
Signed)
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RENÉ
G BAÑEZ
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Commissioner
of Internal Revenue
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