BIR has released RMC 87-2024 to clarify some questions regarding Filing and Paying of Taxes under the system of Ease of Paying Taxes.
Let’s take a look at the various methods available for taxpayers to file their tax returns, depending on their enrollment status and the availability of electronic platforms. Understanding these options is crucial for ensuring compliance with BIR regulations and avoiding penalties.
Filing Through eFPS
Ease of Paying Taxes has gone through changes. If you’re enrolled in the Electronic Filing and Payment System (eFPS), file your returns directly through eFPS.
When the eFPS is temporarily unavailable due to maintenance or other issues, taxpayers should use the eBIRForms facility as an alternative.
Additionally, some taxpayers, particularly those who are mandated by previous issuances to use eFPS but have not yet enrolled, or those who are not required and have not opted to use the eFPS, can alternatively file their returns using either the eBIRForms facility or through Tax Software Providers (TSPs).
When All Electronic Platforms Are Unavailable in Filing Taxes
In rare instances where all electronic filing platforms, including eFPS, eBIRForms, and TSPs, are unavailable, or if the specific tax return form you need is not available on any electronic platform, manual filing becomes an option. It’s important to note that, in cases where filing manually is necessary:
- Revenue Collection Officers (RCOs) can only accept cash payments up to Php20,000.00
- You can make unlimited tax payments via checks.
Submitting Attachments Electronically
Since you primarily file tax returns electronically, you should also submit any required attachments electronically.
You can use the Electronic Audited Financial Statements (eAFS) or the eSubmission Facility, depending on what applies to your situation.
If these electronic submission options are unavailable, you can submit the necessary attachments manually to the your respective RDO.
Manual Filing and Payment of Taxes
For those opting for manual filing, there’s an important update regarding the “wrong venue” filing penalty. The BIR has removed the twenty-five percent (25%) surcharge for filing taxes at the wrong venue.
You can now manually file your taxes at any RCO or Authorized Agent Bank (AAB) without worrying about this extra penalty.
Electronic Payment Gateways
For taxpayers filing electronically, you can find an updated list of electronic payment (ePay) gateways and eFPS-Authorized Agent Banks (AABs) on the BIR website.
However, if AAB system is offline or unavailable, Taxpayers can transfer to another AAB branch with the same AAB. Taxpayers should legibly write at the back of the check: (1) Name of the receiving branch (2) Name of Taxpayer (3) TIN.