Bureau of Internal Revenue
Republic of the Philippines


BIR Updates

BIR Programs
  BIR Tax Computerization Project (TCP)
  Revenue Generating Projects
  Tax Information Projects
e-Services
Collection Statistics
BIR Plans
Annual Report


 

 

 


e-Services

E- Submission
E TIN SYSTEM
TIN Verification System
E- Broadcasting
Data Warehousing

E- Report Card

Data and Text Mining
LN Monitoring System

E- Submission
eSubmission|Electronic Filing and Payment System|eRELIEFF| eAlpahlist | ePayee

eSubmission

eSubmission is the electronic transmission by taxpayers to the BIR through the BIR Website (www.bir.gov.ph) of required tax returns, forms and lists, etc. It was conceptualized and implemented to make taxpayer compliance easier. The components of eSubmission are the following:


top of the page

Electronic Filing and Payment System

In line with the BIR’s commitment to provide taxpayers an alternative to the traditional paper-based procedure of filing tax returns and paying of taxes, the BIR launched the Electronic Filing and Payment System (eFPS – Enrollment Phase) on June 1, 2001.

The system used state-of-the art technology and BIR-supplied validation and computation rules to efficiently check the completeness and correctness of taxpayer input.

Under the Electronic Filing and Payment System or eFPS, identified corporate taxpayers (initially the Large Taxpayers and volunteering non-Large Taxpayers) can file their tax returns and pay their taxes electronically through the BIR Website. Through eFPS, confirmation (to the Taxpayers) of receipt of tax payment is made by both the BIR and eFPS Accredited Agent Banks (AABs).

To date, banks authorized to receive tax payments under the eFPS include the following: Philippine National Bank, Land Bank of the Philippines, Development Bank of the Philippines, Bank of the Philippine Islands, Union Bank, Security Bank, Equitable PCIBank, Metrobank, Standard Chartered Bank, Banco de Oro, Rizal Commercial Banking Corporation, as well as the 34-member banks of the BANCNET.

Frequently Asked Questions

1) What is the BIR e-Filing and e-Payment System?

The Electronic Filing (e-Filing) and Payment (e-Payment) System is the eletronic processing and transmission of taxpayer’s tax return information (including attachments) and taxes due to the government, made through the BIR Website via the internet.

e-Filing uses BIR-supplied validation and computation rules to check the completeness and accuracy of taxpayer inputs. e-Payment, on the other hand, is the on-line payment and confirmation process between the Automated Data Capture System (ADCS) and participating banks.

2) What benefits can we get from the e-Filing and e-Payment System?

The e-Filing and e-Payment System will:

Provide taxpayers with a convenient (anywhere, anytime), secure and confidential way to file their tax returns and pay their taxes
Generate timely and accurate reports needed for management planning and decision making
Address the BIR’s problems of processing voluminous tax returns and eliminate suspense record processing
Reduce the expenses incurred by the BIR in the printing of tax forms, as well as in receiving, encoding, verifying, processing and storing of tax returns
3) How can taxpayers e-file their tax returns?

Taxpayers equipped with a computer, a modem and an e-mail address can e-file their tax returns by accessing the BIR web site at www.bir.gov.ph. The taxpayer will be able to access the File Returns option where he will be asked to log on to the eFPS.

4) How can taxpayers e-pay their taxes?

Taxpayers who will e-pay their taxes are redirected to an Internet-banking enabled bank, which then processes and transmits the information back to the ADCS and the taxpayer. The results of filing and payment transactions will be known to the taxpayer within a specified period of time.

5) How does the Electronic Filing and Payment System (eFPS) work?

Security features are integrated in the eFPS to protect the integrity of transactions made through the system. All transactions are processed and saved to the eFPS database upon completion and successful submission of information from involved entities. Control numbers are then provided to taxpayers for their filing and payment transaction references. The ADCS e-Filing and e-Payment also provides taxpayers a status inquiry facility through the system for their validated tax return information.

6) What is the scope of the implementation of the e-Filing and e-Payment System?

The initial implementation (Enrollment Phase) of the e-Filing and e-Payment System was done on June 1, 2001. It was participated in by 730 large taxpayers and volunteering BIR National Office employees. Initially, only 13 tax forms are included in the eFPS. By December 31, 2003, the number of tax forms available via eFPS was increased to twenty-seven (27), and these are:

· 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 Withheld by Racetrack Operators

· 1601C - Monthly Remittance of Income Taxes Withheld on Compensation

· 1601E - Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) [Except for transactions involving onerous transfer of real property classified as ordinary asset]

· 1601F - Monthly Remittance Return of Final Income Taxes Withheld

· 1602 - Monthly Remittance Return of Final Income Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.

· 1603 - Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File

· 1604CF - Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes

· 1604E - Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax

· 1700 - Annual Income Tax Return for Individuals Earning Compensation Income (Including Non-Business/Non-Profession Related Income)

· 1701 - Annual Income Tax Return for Self-Employed, Estate and Trusts (Including those with both Business and Compensation Income)

· 1701Q - Quarterly Income Tax Return For Self-Employed Individuals, Estates and Trusts (Including those with both Business and Compensation Income)

· 1702 - Annual Income Tax Return for Corporations and Partnerships

· 1702Q - Quarterly Income Tax Return for Corporations and Partnerships

· 1704 - Improperly Accumulated Earnings Tax Return

· 2000 - Documentary Stamp Tax Declaration/Return

· 2200A - Excise Tax Return for Alcohol Products

· 2200AN - Excise Tax Return for Automobiles and Non-Essentials

· 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

· 2551Q - Quarterly Percentage Tax Return

· 2551M - Monthly Percentage Tax Return

· 2552 - Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange or Through Initial and/or Secondary Public Offering

eFPS Full Outsourcing
Because of the need to expand the eFPS capabilities and coverage for its continuous service to the taxpaying public, the BIR formally kicked off the full outsourcing of the eFPS to the AyalaPort on May 6, 2003.

The project involves the full outsourcing of the development, maintenance, operations and management of the eFPS to the AyalaPort. Through full outsourcing, coverage of the eFPS will be expanded to include not only the existing 1,700 selected Large and volunteering non-Large Taxpayers but also the top 1,000 Taxpayers of the 40 computerized District Offices and all non-Large Taxpayers.

Additional BIR Forms will also be made available on-line and new features will be incorporated to make use of the eFPS easier and more efficient on the part of both taxpayers and the BIR.

The report generation capabilities of the eFPS will likewise be enhanced by integrating its data with the Integrated Tax System (ITS). This will improve the Bureau’s capability to monitor tax compliance.

By middle of December 2003, the new eFPS was hosted in full outsourced mode in the AyalaPort.

eFPS Enhancements
Because of the convenience provided to taxpayers by the eFPS, enhancements to the eFPS will be undertaken to include in its features the payment of taxes through the use of Automated Teller Machines (ATM).


The primary design goal of the enhanced eFPS shall be expanded coverage that includes:

Ø Additional forms - In addition to the existing forms that taxpayers can file online using the eFPS, taxpayers shall be able to file and pay taxes for the following 13 additional tax forms:

§ Form 0605
§ Form 1701Q

§ Form 1600
§ Form 1704

§ Form 1600WP
§ Form 2000

§ Form 1601F
§ Form 2200AN

§ Form 1604CF
§ Form 2200M

§ Form 1604E
§ Form 2552

§ Form 1701

These additional forms, as well as the existing ones, shall also be further enhanced to improve data validation capabilities and include functions for automatic computations based on standard formulas.

Ø Electronic attachments – the enhanced eFPS shall also have the capability to accept online submission of attachments in electronic form, along with its corresponding tax form

Ø Caters to all types of taxpayers - all types of taxpayers shall be able to file and pay their taxes using the enhanced eFPS. These include individuals and corporations, fiscal or calendar year filers

Ø More Authorized Agent Banks (AABs) – To provide additional flexibility and convenience to taxpayers, the enhanced eFPS shall be capable of processing payments using additional AABs, and shall be expandable to include even more AABs in the future

Ø Additional Functionalities

§ Downloading of forms which can be worked on offline, saved and then submitted later

§ Improved functionality in searching for and viewing previously filed returns and payments

§ More enhanced and user-friendly interfaces, including options for both text and graphical web interfaces

§ Accommodating staggered filing

§ Enhanced printing capabilities

§ Automatic e-mail notifications and alerts

§ Multiple user accounts per TIN

Ø Enhanced Administration

§ More comprehensive audit trail and transaction logging

§ Enhanced reporting capabilities

§ Full integration to the BIR-Integrated Tax System


top of the page


eRELIEF

RELIEF stands for Reconciliation of Listings for Enforcement. Under eRELIEF, Corporate Taxpayers send electronically to BIR through the BIR Website its quarterly sales and purchases data. Through these data, BIR is able to determine the corporations’ VAT payments (for its purchases) and VAT receipts (for its sales), and how much VAT these corporations should pay to the BIR.

Through RELIEF, BIR is able to estimate with a high level of confidence the amount of sales and VAT liabilities of corporations. Through the system, leakage and improperly claimed VAT refunds and tax credits will be identified thereby resulting to increased VAT collections.

At present, RELIEF is being implemented among the 1,500 Large Taxpayers whose tax payments to BIR account for about 60% of total BIR collections. Eventually all business establishments with gross quarterly sales of more than P2.5 million and gross quarterly purchases of more than P 1.0 million will be covered by RELIEF.


top of the page



eAlphalist

Under eAlphalist, corporations submit electronically through the BIR Website the list of its employees earning purely compensation income with the corresponding amount of tax withheld for each employee indicated.

Thru the substituted Filing Program of the BIR, employees with no tax liabilities within the taxable year are no longer required to file their annual Income Tax Returns, provided they satisfy certain requirements. Should the employee need a proof of his income tax payments, the employer, empowered by the BIR, can issue the needed certification for the purpose. This is the reason why eAlphalist is also called eSubstituted filing because the eAlphalist submitted by the employer takes the place of the Income Tax Returns filed annually by the employee earning purely compensation income.

eAlphalist is now being implemented by several corporations operating in PEZA in Cavite and Laguna benefiting some 50,000 employees.

top of the page


ePayee

Through ePayee, corporations electronically send to BIR the Annual Information Return of Income Tax Withheld at Source for payees who have income other than compensation income, such as consultant’s fee, retainer’s fee, rentals, contractor fees and other professional fees.

The partners of the BIR in the implementation of eSubmission (especially eAlphalist and ePayee) are the Semi-Conductors and Electronics Industries of the Philippines, Inc. (SEIPI), E-KONEK and ITC Company.


top of the page

 

E TIN SYSTEM

Registering with the BIR is now easier through the implementation of the “TIN on the Web” project (also known as the eTIN system) starting on March 24, 2003. Through the eTIN sytem, taxpayers classified as professionals will have the convenience of getting their Taxpayer Identification Number (TIN) merely by visiting the BIR Website at www.bir.gov.ph. The eTIN system is currently limited to issuance of TIN for new registrants classified as professionals. Other taxpayer groups and services will soon be covered under Phase 2 of the project. Implementation of the project was done in partnership with Oracle, Sun Philippines and BayanTel.

top of the page

 

TIN Verification System

With the implementation of the TIN Verification System, authorized users can now easily validate and inquire about an individual or corporate taxpayer’s Taxpayer Identification Number (TIN).

With an authorized user name and password, the system, which is “web-based” can be accessed via BIR’s Intranet or via the Internet.

The Bureau’s partner in this initiative is Sun Microsystems Philippines, Inc.

top of the page

 

 

E- Broadcasting

Description| Frequently Asked Questions

Description
The BIR eBroadcasting Service (eBroad) is a payment confirmation facility, which provides timely confirmation of tax payments received through BIR Accredited Agent Banks (AABs). This service will also support text inquiry services for other relevant BIR information and announcements.

eBroad was launched on November 15, 2002 to secure the BIR payment system and address the problem of diversion of tax payments to the personal accounts of criminal elements. Through eBroadcasting, taxpayers are notified automatically via electronic media (SMS, e-mail, BIR Website) regarding all tax payments made by them to AABs within 48 hours from receipt of said payments.

The implementation of eBroadcasting was made possible through BIR’s partnership with the Banker’s Association of the Philippines, Smart, Oracle Philippines, Sun Microsystems Philippines and e-Science Corporation.

Frequently Asked Questions

1) What is eBroadcasting System (eBroad)?

eBroad is an integrated automatic acknowledgement, confirmation and/or notification of taxpayers' payments made to BIR Accredited Agent Banks (AABs) within 48 hours via electronic media.

2) Why do we need to implement eBroadcasting System?

The BIR adopts the eBroadcasting System to increase information accessibility and promote a more personalized taxpayer service whereby prevention/elimination of tax payment diversion is intensified.

3) What are the objectives of eBroad?

· To confirm tax payments made to BIR thru Accredited Agent Banks (AABs) within 48 hours from transaction date via SMS (or texting), e-mail and BIR website.

· To encourage proactive participation in confirming taxpayers’ payments.

4) What are the benefits of the eBroad system?

Within 48 hours from transaction date, taxpayers can…

· View tax payments made to AABs thru the BIR website

· Confirm / acknowledge tax payments made thru BIR website, SMS and e-mail

· View / print Payment List thru eMail and BIR website

5) What are the features of the system?

· Accessible and Convenient to Use - eBroadcasting Service has quick and secure state-of-the-art access

· Self-Validating – can deter tax payment diversion scam. Related payment errors are also minimized because all tax payments made by taxpayers are advised thru the various channels for validation/acknowledgement

· Fast - tax payment confirmation is broadcasted within 48 hours from transaction date

· Readily Available - SMS (text message), Web and e-mail channels are available 24 hours a day, 7 days a week including holidays

· Secure - payment transactions are more secure based on proactive taxpayer participation

· Cost Effective - with the shared responsibility between BIR and the taxpayers on confirming tax payments made, the cost of utilizing SMS is only P 2.50 per message. Tax payments are thereby protected and secured.

6) What are the channels used for the confimation of taxpayers’ payments?

There are four (4) channels of advisory for the confirmation of taxpayers' payments. At present, advisories or channels for e-Broadcasting services are through mobile phone via SMS or text message, e-Mail and BIR website. The Interactive Voice Response System (IVRS) is being considered for future expansion.

7) Who are eligible to use the eBroadcasting System?

For the initial implementation of the system, selected corporate taxpayers and some volunteering taxpayers who intend to confirm/acknowledge their taxes made to the Philippine government are enjoined to use the system.

8) How does eBroad work?

Text messages (SMS) notifications will be sent automatically to the mobile phones of designated officers of tax-paying corporations/individuals once the BIR receives their payment for various taxes such as Income Tax. Taxpayers may also be notified via e-mail and may check the status of their payment through the BIR web facility.

9) How can eBroad services be availed?

Registration forms will be made available initially at the BIR's Makati, Manila and Quezon City Regional and Revenue District Offices upon availability of service.

10) How does a taxpayer enroll in the eBroad System?

To enroll in the eBroad System, the following information are required:

· Taxpayer Registered Name

· Taxpayer Registered Address

· Tax Identification Number (TIN)

· Information on Authorized Company Official

- Last name, Given name, Middle Initial

- Position in the company

- Office telephone number

- Mobile phone number where SMS messages will be sent

· E-mail address

· A browser like Microsoft Internet Explorer version 5 or higher, or Netscape Navigator or Communicator version 4.6 or higher

Said information will have to be sent to:

Commissioner GUILLERMO L. PARAYNO, JR.

Electronic Broadcasting Project

Office of the Commissioner

5th Floor, BIR National Office Building

Agham Road, Diliman, Quezon City

guillermo.parayno@bir.gov.ph

11) What is the schedule of implementation of the eBroad System?

The BIR’s implementation of the system is on a Phased Implementation Approach that will cover the sites listed below:

Rollout

Date

Phase

 

Pilot

Site/s

E-Broadcasting

Channel

October 25, 2002

Phase 1

LTS/RR7-QC

SMS (PUSH Only)

E-Mail

January 23, 2003

Phase 2

Makati Region

SMS (PUSH-PULL)

E-Mail / WEB

February 17, 2003

Phase 3

Manila Region

SMS (PUSH-PULL)

E-Mail / WEB

March 31, 2003

Phase 4

Valenzuela Region

SMS (PUSH-PULL)

E-Mail / WEB

April 30, 2003

Phase 5

Cebu City Region

SMS (PUSH-PULL)

E-Mail / WEB / IVRS w/ Fax-on-demand

May 30, 2003

Phase 6

Pangasinan Region

SMS (PUSH-PULL)

E-Mail / WEB / IVRS w/ Fax-on-demand

June 30, 2003

Phase 7

San Pablo Region

SMS (PUSH-PULL)

E-Mail / WEB / IVRS w/ Fax-on-demand


12) Is there any additional cost that the taxpayer will incur upon availment of the system?

Email and WEB Channels are FREE of charge. The SMS Channel however, has telecommunications industry standard value-added service fee of P 2.50 on PUSH or PULL cost per message. This minimal charge will be for the use of TELCOs facility.

13) Is the confirmation/acknowledgment with eBroadcasting System secure?

Yes, the transmission of data on every transaction is encrypted and secured by the state-of-the-art technology provided by the BIR and the TELCOs with various security measures like SSL (Secure Sockets Layer). SSL is the industry-standard protocol for secure Web-based communications, and VERISIGN. Likewise, the system's enrollment and log on facility, which has two levels of security - TIN/PIN and Challenge question/answer, handles user validation or authentication.

14) Where can a taxpayer get information regarding enrollment procedures for eBroadcasting System?

The Enrollment Procedures for the eBroadcasting services can be viewed online at the eBroadcasting portion of the BIR website (www.bir.gov.ph) which can be accessed via a link on the e-Services icon in the Home Page.

15) What are the procedures in enrolling to the eBroadcasting System?

A taxpayer can enroll on-line by accessing the BIR Website (www.bir.gov.ph) or directly accessing the eBroadcasting System by typing http://webcast.bir.gov.ph to go to the eBroad enrollment / logon page.

To avail of the eBroadcasting Services -

· First, taxpayer should send an e-mail to the BIR Commissioner (guillermo.parayno@bir.gov.ph) signifying his/her intention to avail the eBroadcasting services and providing the information required (in FAQ Item No. 10).

· Second, taxpayer should wait for the PIN Mail to be sent. Once the PIN Mail is received, taxpayer may now avail of the eBroadcasting services thru SMS, e-mail and BIR website.

16) Can a taxpayer submit more than one e-mail account during the enrollment?

No, taxpayers are allowed to have only one e-mail account for eBroadcasting purposes.

17) Can a taxpayer submit more than one mobile number during the enrollment?

No, only one (1) mobile number is required regardless of the TELCO provider.

18) Can taxpayers enroll more than once in the eBroad system?

No, taxpayers can only enroll once.

19) Are taxpayers allowed to change /update PIN on a regular or periodic basis?

Yes, taxpayers are encouraged to change user PIN regularly for security purposes. Changing of PIN can be done via the BIR Website. To do this, access the BIR Website (www.bir.gov.ph) or directly type the URL: http://webcast.bir.gov.ph. After logging on to the Logon page, taxpayer will be directed to the Welcome Page where he/she can choose the "My Profile" to update his/her PIN and similar information such as e-mail address and mobile number.

20) Is there any threshold on the tax payment confirmation?

Ø For SMS (text messages), tax payment information that one can only request or receivce are tax payments with an amount equal to or more than P 5,000.

Ø For e-mail and WEB, no corresponding threshold is set. This will give tax payment confirmation on all tax payments made.

21) If a taxpayer is enrolled in the eFPS, can he also avail of the eBroadcasting Services?

No. A taxpayer who is currently enrolled and using the BIR's eFPS facility will no longer be given tax payment confirmation via the eBroadcasting system facility.

22) For how long can a taxpayer view and access his tax payment information thru SMS and the BIR Web?

For database management, the policy on the retention of tax payment data for all channels (SMS, e-mail, Web) shall be for two (2) months from transaction date.

23) Can the Authorized Official be changed in case the person is reassigned or not anymore connected with the company?

Yes, by updating the enrollment information, one can change the name of the Authorized Official. The eBroad new enrollment update should also indicate the new Authorized Official’s mobile number, e-mail address, if any.

24) What can a taxpayer do if he forgot his PIN?

If a taxpayer forgot his PIN, he can still retrieve his PIN via the BIR website by supplying the necessary Challenge Question and Answer initially provided during enrollment. However, in case the taxpayer totally forgot his PIN and his Challenge Question/Answer, he must submit a written request to BIR for replacement of his OLD PIN and mail it to his respective home RDO. A written communication from the Office of the Commissioner will be sent to the taxpayer informing him of his NEW system-generated PIN. Thereafter, taxpayer can CHANGE the system-generated PIN assigned to him, for security reasons, following the procedures in Item No. 19.

25) Can a taxpayer change or update the company information such as its address, telephone number or contact online in the eBroadcasting Webpage?

Only e-mail address and mobile number can be changed. Changes in other company information should be done by filing BIR Form 1905 with the Large Taxpayers Assistance Division (LTAD) / Large Taxpayers District Office (LTDO) or at the Revenue District Office (RDO) where taxpayer is duly registered.

top of the page

Data Warehousing

Data Warehousing allows the database build-up of third party information (TPI), which will be matched with tax declarations of taxpayers. This will lead to the detection of under-declarations in the taxable income and identification of non-registrant taxpayers.

With the implementation of the system, the BIR has strengthened its linkages with other agencies in the area of computerized information exchange, as well as the submission of TPI from taxpayers themselves. The automated data sharing brought about by the linkages will help the Bureau in enforcing tax compliance and enhancing revenue generation.

Some of the agencies linked with the BIR are:

Land Registration Authority
Bangko Sentral ng Pilipinas, Bureau of Treasury and Authorized Agent Banks
Bureau of Customs
Securities and Exchange Commission
Insurance Commission
Philippine Stock Exchange

top of the page

 

E- Report Card

The E-Report Card is an application intended to provide Tax Performance Information to taxpayers (particularly the Large Taxpayers of different industries) vis-à-vis pre-defined industry benchmark.

Reports and graphs on tax due, gross sales, tax ratio and tax payments are deployed through different mediums, namely:

- CEO Report - a letter addressed to the CEOs of different companies containing the reports. This is automatically sent thru email.

- Web Access of Taxpayers – The reports can be accessed through the web

top of the page

 

Data and Text Mining

Under the Data and Text Mining initiative, data from text messages sent under the Bureau’s “Bayan, I-text ang Resibo” is being analyzed using SAS” analytic engine. Analysis of text messages results to:

· Identification of merchants that do not issue receipts

· Classification of valid entries by Region Code based on texter's address

· Classification of unusual behaviors for suspect fraud text message

· Classification of invalid TIN of merchants by Revenue District Office

· Utilization of sales information of texter to countercheck sales declared by merchants

top of the page

 

LN Monitoring System

The generation and monitoring of Letter Notices (LNs) to be sent to taxpayers will soon be automated.

Last October 14, the BIR LN Monitoring Project kicked off through a meeting attended by top BIR officials, led by Commissioner Guillermo L. Parayno, Jr., and officials of SAS.

Through the Project, a system will be developed by SAS, which will have the capability to automatically produce LNs and its details, and deploy them to the Revenue District Offices via the BIR website. The initial coverage, however, will be limited to the RELIEF outputs.

The system will also have the capability to monitor and generate management reports on the status of LNs, including the progress of collection.

Automating the LN processes will strengthen the capability of the BIR to better manage the growing number of LNs sent to identified taxpayers with deficiency taxes/tax fraud cases, which were uncovered through the discrepancy reports generated under the Reconciliation of Listings for Enforcement (RELIEF) program and other Third Party information systems of the Bureau.

The LN Monitoring System is targeted to be rolled out by early 2004.

top of the page