Filing and Payment System
In line with the BIRs
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
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 taxpayers 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
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 BIRs 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
· 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
· 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
· 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
· 2000 - Documentary Stamp Tax Declaration/Return
· 2200A - Excise Tax Return for Alcohol
· 2200AN - Excise Tax Return for Automobiles
· 2200M - Excise Tax Return for Mineral
· 2200P - Excise Tax Return for Petroleum
· 2200T - Excise Tax Return for Tobacco
· 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 Bureaus capability
to monitor tax compliance.
By middle of December 2003, the new eFPS was
hosted in full outsourced mode in the AyalaPort.
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
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
§ Enhanced reporting capabilities
§ Full integration to the BIR-Integrated
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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.
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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
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.
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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 consultants fee, retainers
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.
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