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Revenue Memorandum Circular No. 21-2015: Bureau of Internal Revenue

This revenue memorandum circular provides guidelines for filing BIR Form Nos. 2551M, 2551Q, 2550M, and 2550Q electronically using the Bureau of Internal Revenue's (BIR) electronic platforms. Taxpayers filing these forms electronically through eFPS or eBIRForms should follow the procedures in Annex D of RMC 14-2015, attach the XML file to an email, and send it to the appropriate BIR email address based on the form. Taxpayers mandated to use eFPS but unable to file electronically must document their attempts and file manually by the deadline, then re-file electronically within 30 days to waive penalties.

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114 views2 pages

Revenue Memorandum Circular No. 21-2015: Bureau of Internal Revenue

This revenue memorandum circular provides guidelines for filing BIR Form Nos. 2551M, 2551Q, 2550M, and 2550Q electronically using the Bureau of Internal Revenue's (BIR) electronic platforms. Taxpayers filing these forms electronically through eFPS or eBIRForms should follow the procedures in Annex D of RMC 14-2015, attach the XML file to an email, and send it to the appropriate BIR email address based on the form. Taxpayers mandated to use eFPS but unable to file electronically must document their attempts and file manually by the deadline, then re-file electronically within 30 days to waive penalties.

Uploaded by

Michelle Sumayop
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

Quezon City

April 15, 2015

REVENUE MEMORANDUM CIRCULAR NO. 21-2015


SUBJECT

: Alternative Mode in the Filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q
using the ELECTRONIC PLATFORMS OF BIR

TO

All Internal Revenue Officials, Employees and Others Concerned

This Circular is issued to provide guidelines in filing BIR Form Nos. 2551M, 2551Q, 2550M and
2550Q, using the ELECTRONIC PLATFORMS. This circular does not cover taxpayers who are not
mandated to use eFPS/eBIRForms and who have not opted to file electronically, and thus, the existing
procedures on manual filing shall apply.
Those taxpayers filing with payment or no payment using the Offline eBIRForms of the said
forms, shall follow the same procedures in Annex D of RMC 14-2015 and efiled by attaching xml file to
email. After validating the tax return, click FINAL COPY, open the directory
C:\eBIRForms\IAF_RDO_Copy\ in the computer. Look for the xml file of the encoded tax return form
with the following naming convention:
FILENAME = <999999999999-XXXXXX-99999999.xml>
(e.g. 999999999000-2551M-032015.xml / 999999999000-2550Q-032015Q1.xml ) wherein,
999999999999 - The First 12 digits is the TIN including the Branch Code;
XXXXXX
- The next digits (maximum of 6) is the BIR Form Number;
99999999
- The Return Period or the Taxable Year (maximum of 8 digits); and
.xml
- The file type extension
Attach the xml file to an email and send to BIR using the following email subject and email address:
Form No

eMail Subject

eMail Address

2551M
2551Q
2550M
2550Q

2551M@bir.gov.ph
RDO_2551M_TIN_taxable_period
2551Q@bir.gov.ph
RDO_2551Q _TIN_taxable_period
2550M@bir.gov.ph
RDO_2550M _TIN_taxable_period
2550Q @bir.gov.ph
RDO_2550Q _TIN_taxable_period
Note: Sample eMail Subject = 43A_2550Q_999999999000_032015Q1 / 43A_2550M_999999999000_032015

Print eMail Notification as evidence of efiled return from the BIR and the tax return, then proceed
to Authorized Agent Bank/collection agent for manual payment following existing procedures.

Those taxpayers mandated to use eFPS (e.g. TAMP) after several attempts of unsuccessful efiling,
must print evidence/proof thereof (print screen with the message as given by the system). Further, to
protect them from penalties to be imposed in the future, they should:
a. Report/call HELPDESK and get Trouble Ticket Log; or
b. Report to BIR CONTACT CENTER 981-8888 and get Reference Number of the call.
Thereafter, they should manually file and manually pay following existing procedures. They
should file on or before the due dates of the respective returns and attach the proof of unsuccessful eFPS
attempts, then, RE-FILE ELECTRONICALLY not later than thirty (30) days from the deadline.
Penalties imposed under RR 5-2015 on filing using a mode/venue different from that prescribed
shall be waived provided that the subject returns have been re-filed electronically in the BIR's systems
as mentioned in the preceding paragraph.
All concerned are hereby enjoined to give this Circular as wide a publicity as possible.

(Original Signed)
KIM S. JACINTO-HENARES
Commissioner of Internal Revenue

H-2

NMA______

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