How to File and Pay Your Taxes Online through BIR’s Electronic Filing and Payment System (eFPS)
In consideration of the extension of the quarantine period (Enhanced Community Quarantine and Modified Enhanced Community Quarantine) in many areas in the Philippines, the Bureau of Internal Revenue (BIR) extended the leniency in filing of returns and payment of taxes until June 14, 2020 through Revenue Memorandum Circular No. 48-2020. The BIR recognized the importance of accessibility of payment facilities to taxpayers. In this blog post, we will discuss how you can file and pay your internal revenue taxes online.
OVERVIEW
What is eFPS ?
eFPS stands for Electronic Filing and Payment System, and it 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.
Who is eligible to use the system?
Mandated taxpayers who need to file and pay their taxes to the Philippine government are eligible to use the system.
What is the scope or coverage of the eFPS?
Currently, the eFPS allows you to e-file and e-pay for the following forms:
| FORM | DESCRIPTION |
| Form 0605 | Payment Form |
| Form 1600 | Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld |
| Form 1600WP | Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators |
| Form 1601C | Monthly Remittance Return of Income Taxes Withheld on Compensation |
| Form 1601E | Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) |
| Form 1601F | Monthly Remittance Return of Final Income Taxes Withheld |
| Form 1602 | Monthly Remittance Return of Final Income Taxes Withheld On Interest Paid On Deposits and Yield On Deposit Subtitutes, Trust, etc. |
| Form 1603 | Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File |
| Form 1604CF | Annual Info Return of Income Taxes Withheld on Compensation and Final Withholding Taxes |
| Form 1604E | Annual Info Return of Creditable Income Taxes (Expanded) / Income Payments Exempt from Withholding Taxes |
| Form 1700 | Annual Income Tax Return for Individuals Earning Compensation Income (Including Non Business / Non Profession Related Income) |
| Form 1701 | Annual Income Tax Return for Self Employed Individuals, Estates and Trusts (Including those with Business and Compensation Income) |
| Form 1701Q | Quarterly Income Tax Return for Self Employed Individuals, Estates and Trusts (Including those with Business and Compensation Income) |
| Form 1702 | Annual Income Tax Return for Corporation and Partnerships |
| Form 1702Q | Quarterly income Tax Return for Corporations and Partnerships |
| Form 1704 | Improperly Accumulated Earnings Tax Return |
| Form 2000 | Documentary Stamp Tax Declaration / Return |
| Form 2200A | Excise Tax Return for Alcohol Products |
| Form 2200AN | Excise Tax Return for Automobiles and Non Essential Goods |
| Form 2200M | Excise Tax Return for Mineral Products |
| Form 2200P | Excise Tax Return for Petroleum Products |
| Form 2200T | Excise Tax Return for Tobacco Products |
| Form 2550M | Monthly Value Added Tax Declaration |
| Form 2550Q | Quarterly Value Added Tax Return |
| Form 2551 | Quarterly Percentage Tax Return |
| Form 2551M | Monthly Percentage Tax Return |
| Form 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 |
| Form 2553 | Return of Percentage Tax Payable under Special Laws |
The current user coverage of eFPS includes:
– Taxpayer Account Management Program (TAMP) taxpayers
– Those required to secure the BIR-ICC and BIR-BCC
– National Government Agencies
– Licensed Local Contractors
– Enterprises enjoying fiscal incentives (PEZA, BOI, etc.)
– Top 5,000 Individual Taxpayers
– Corporations with paid-up capital stock of P10 million and above
– Corporations with complete Computerized Accounting System (CAS)
– Procuring government agencies on withholding VAT and Percentage taxes
– Government bidders
– Large Taxpayers
– Top 20,000 Private Corporations
– Insurance companies and stockbrokers
ENROLLMENT
What are the steps in enrolling to eFPS?
Step 1: Access BIR website at www.bir.gov.ph, using your internet browser.
Step 2: Click on eFPS icon to go the eFPS home page.
Step 3: From the eFPS Login page, click on ‘Enroll to eFPS’ link.
Step 4: The eFPS enrollment form appears. Complete the required fields on the Enrollment Form page. Then, click on the “Submit” button.
eFPS will inform you thru a pop-up message that your enrollment has been successfully received. Then you have to wait for an email message 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 and e-pay, and perform all the functions within eFPS.
It is important for you to remember your username and password, as well as the correct answer to the challenge question. Keep your username, password and challenge question answer to yourself. Do not make it easy to guess, nor write it down.
What are the requirements in availing of the system?
- First, you should be registered with BIR-Integrated Tax System;
- Next you should submit a Certification from the President of the corporation authorizing two (2) officers to file return and to enroll for availment of the eFPS, as well as a Letter of Intent to avail of eFPS;
- Enrollment in eFPS; and
- Enrollment with any eFPS-Authorized Agent Bank (eFPS-AAB) for use of their e-payment system.
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) working days informing the status of your enrollment.
e-PAYMENT
Can I enroll and open an account in any of the eFPS-AABs?
You can enroll and open an account (or use your existing accounts) with any eFPS-AAB who are capable to accept payments through the Internet banking facilities.
If I am enrolled in multiple eFPS-AABs, can I pay in two banks for a single return?
Yes, you can e-pay using multiple banks for a single return. Just click on ‘Tax Return Inquiry’ than ‘Proceed to Payment’ button.
What are the Modes of Payment that I can use for e-Payment?
There are three possible modes of payment that you may use for e-Payment:
1) Fund Transfer – for cash payment thru online banking system;
2) Tax Debit Memo (TDM); and
3) Tax Remittance Advice (TRA) – for National Government Agencies (NGAs).
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-AAB. 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.
