9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

(http://full-
suite.com/)

ABOUT  SERVICES  B LO G TA L K T O U S

HOW TO'S AND TIPS

(HTTP://WWW.FULL-
SUITE.COM/BLOG/CATEGORY/HOW-
TO-AND-TIPS/)

EBIRFORMS – EVERYTHING YOU

NEED TO KNOW
November 5, 2014 /  92812 /  28 comments (http://www.full-
suite.com/blog/ebirforms-everything-need-know/#comments)

UPDATED: April 13, 2015: Due to the congestion in BIR websites caused
by numerous individuals trying to download the eBIRforms, BIR has
provided alternative modes of getting these forms. New eBIRForms
Version 4.7.08 (RMC 17-2015)

UPDATED: April 15, 2015: BIR provided answers to more technical issues,
as well as provided detailed processes and instructions.

Filing of all tax returns is now electronic, according to the Bureau of

Internal Revenue (BIR). Under the new regulation
(http://www.bir.gov.ph/images/bir_ les/internal_communications_1/Full%20Text%20RR%202014/RR%206-
2014.pdf) issued last September 5, 2014, the use of Electronic
BIR Forms (eBIRForms) in ling all tax returns (see list below) is
mandatory starting October 1, 2014 for all tax returns for September
2014. Before, ling of tax returns was done via Manual Forms from
the BIR of ce or downloadable either in pdf or excel llable forms for
those non-EFPS (Electronic and Filing Payment System) lers.

The mandatory ling using eBIRForms was developed by BIR to

provide taxpayers with an accessible and more convenient ling
procedure. At the same time, this will also ensure that led tax
returns in BIR  will be more ef cient and accurate.

eBIR Forms

What are Electronic BIR Forms

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 1/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

What are Electronic BIR Forms

(eBIRForms)?
The eBIRForms consist of the following, which are provided by BIR
for the preparation, generation, and submission of tax returns:

1. Of ine eBIRForms Package

A tax preparation software allows the taxpayer and Accredited
Tax Agent (ATA) to ll up tax forms of ine. Unlike lling up pre-
printed forms by hand, this allows the user to directly encode
data, validate, edit, save, delete, view and print the tax returns. It
performs automatic computations and can also validate any
information inputted.

2. Online eBIRForms System

A ling system where the taxpayer and ATA can submit their tax
returns online. It automatically computes penalties for tax
returns submitted beyond the due date. It is capable of accepting
returns data led using certi ed Tax Software Providers’ (TSP)
tax preparation software.

Do I Need Internet to File eBIRForms?

The eBIRForms are available to all lers with or without internet
access.

A. How to File eBIRForms Online

Taxpayers with Internet can download the eBIRForms Package from
the BIR website (http://www.bir.gov.ph).

How do I enroll?
Step 1: Access BIR website at www.bir.gov.ph (www.bir.gov.ph)
using your internet browser.

Step 2: Click eServices.

Step 3: Click either eFPS or eBIRForms

Step 4: From the Login page, click on ‘Enroll to eFPS or

eBIRForms’

Step 5: The eFPS or eBIRForms online enrollment form appears.

Complete the required elds on the Enrollment Form page. Then,
click on the “Submit” button.

Step 6: Submit to BIR a certi cate authorizing any three (3)

of cers designated to le the return.
http://www.full-suite.com/blog/ebirforms-everything-need-know/ 2/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

Individuals enrolling online for themselves shall be automatically

activated without submitting any documents to BIR. (Under
Section 52 (A) of the Tax Code (President or representative and
Treasurer or Asst. Treasurer of the Corporation)

I Can’t Access the BIR Website for the eBIRforms. What

are the Alternative Methods?
Numerous taxpayers are accessing the BIR website to download,
enrol and submit their tax returns online in order to comply with the
implementation of the Electronic Platform in Filing Tax Returns
under eFPS or eBIRForms. To provide alternative modes of obtaining
Of ine eBIRForms Package, taxpayers have the following options:

Download from any of the following: 

1. www.knowyourtaxes.ph (http://www.knowyourtaxes.ph/)

2.www.dof.gov.ph (http://www.dof.gov.ph/)

3. Dropbox using this NEW link: http://goo.gl/UCr8XS

(http://goo.gl/UCr8XS)

4. or direct link using

http://ftp.pregi.net/bir/ebirforms_package_v4.7.08_ITRv2013.zip
(http://ftp.pregi.net/bir/ebirforms_package_v4.7.08_ITRv2013.zip)

B. How to File eBIRForms Of ine

Taxpayers without internet can download the eBIRForms Package
from the BIR e-lounges. They can copy the les through USB ash
drives from the RDO e-Lounge.

Filers can submit tax returns manually using the eBIRForms Of ine
Package at their respective Revenue District Of ce (RDO) or
electronically through the use of the Online eBIRForms System.

To download and install the latest eBIRForms Of ine Package:

1. Uninstall eBIRForms Package version 4.7.07 or below.

2. Download the Of ine eBIRForms Package version 4.7.08

from any of the above links.

3. Install the Of ine eBIRForms Package version 4.7.08

4. Open the eBIRForms icon to use the Of ine eBIRForms

Package version 4.7.08.

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 3/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

The package contains the thirty-six (36) BIR Forms comprised

of:

1. Income Tax Returns (ITR)

2. Excise Tax Forms

3. VAT Forms

4. Withholding Tax Forms

5. Documentary Stamp Tax Forms

6. Percentage Tax Forms

7. ONETT Forms

8. Payment Form.

Click here
(http://www.bir.gov.ph/index.php/eservices/ebirforms.html)for
the full list of BIR Form Nos covered by eBIRForms.

Systems requirements:

•  Supported Operating System: Windows Vista, Windows 7

•  Hard disk drive space needed: at least 100 MB free space

•  RAM memory needed: Runs best on 2GB or higher

•  ActiveX components via Internet Explorer version 9

•  Java Run-time Environment version 1.7

•  eBIRForms Package is best viewed in 1152 x 864 screen

resolution.

Browser requirements:

•  Internet Explorer v9

•  Mozilla Firefox v16 or up

•  Google Chrome v23 or up

Note: You can use any of the above browsers during enrollment
but you must have Internet Explorer v9 to be able to submit
online

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 4/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

After downloading the package, it should be noted that the taxpayer

must exit the BIR website, to avoid site traf c congestion. Returns
can be prepared of ine after installation. A copy of the return can
then be saved by clicking the button Final Copy, and then clicking
Submit. You must be online when clicking Submit.

You will then be redirected to eFile using the Online eBIRForms

System, a ling infrastructure that accepts tax returns submitted
online and automatically computes penalties for tax returns
submitted beyond the due date. After submitting the returns online,
the system will prompt and ask if you are already enrolled in the
Online eBIRForms System. If you already are, you will be asked to
provide your username and password.

If not, you will be asked to enroll, and you be redirected to the

enrollment site. To enroll, click on the “SIGN UP” tab.

Previously encoded Annual ITRs using eBIRForms Package version

4.7.07 can still be used in Of ine eBIRForms Package version 4.7.08.

If “Final Copy” was not yet executed in Of ine eBIRForms Package

version 4.7.07, it can be submitted using Of ine eBIRForms Package
version 4.7.08.

If “Final Copy” was already executed or there is no email noti cation

received after 2 hours from eFiling, or a message appeared saying
that your ITL is not successfully eFiled, then follow process in Annex
D of RMC No. 14-2015.

Who Are Covered by the Regulation?

Using eFPS:

1. Taxpayer Account Management Program (TAMP)

Taxpayers

2. Accredited Importer and Prospective Importer required

to secure the BIR-ICC and BIR-BCC

3. National Government Agencies (NGAs)

4. All Licensed Local Contractors

5. Enterprises Enjoying Fiscal Incentives

6. Top 5000 Individual Taxpayers

7. Corporations with Paid-Up Capital Stock of P10 million

and above

8. Corporations with complete computerized system

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 5/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

9. Procuring Government Agencies with respect to

Withholding of VAT and Percentage Taxes

10. Government Bidders

11. Large Taxpayers

12. Top 20,000 Private Corporations

The following are required to le their tax returns using the

eBIRForms:

1. Accredited Tax Agents/Practitioners and all its client-

taxpayers;

2. Accredited Printers of Principal and Supplementary

Receipts/Invoices;

3. One-Time Transaction (ONETT) taxpayers;

4. Those who shall le a “No Payment” Return;

5. Government-Owned or -Controlled Corporations

(GOCCs);

6. Local Government Units (LGUs), except barangays; and

7. Cooperatives registered with National Electri cation

Administration (NEA) and Local Water Utilities
Administration (LWUA)

Are All Taxpayers Required to Electronically File

Returns?
Not all taxpayers are required to le electronically. Only taxpayers
enumerated above are required/mandated to le electronically.
Other taxpayers such as Micro Small Medium Enterprises (MSME)
who are ling their own returns and have tax payment due are not
required to le electronically. However, nothing prevents them to
voluntarily enrol and le using either the eFPS/eBIRForms electronic
platform of the BIR. The existing procedures on MANUAL FILING
shall still apply.

Those Exempted and May File Manually

Under Sec. 4(3) of RR 6-2014 and RR 5-2015 mandating the use of
eBIRForms and electronically ling “No Payment Returns”, the
following can le manually their “No Payment Returns”:

•  Senior Citizen (SC) or Persons with Disabilities (PWDs) ling

for their own return

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 6/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

•  Employees deriving purely compensation income whether

from one or more employers, whether or not they have any tax
due that need to be paid

•  Employees quali ed for substituted ling under RR 2-98 Sec.

2.83.4, as amended, but opted to le for an Income Tax Return
(ITR) and are ling for purposes of promotion (PNP/AFP), loans,
scholarship, foreign travel requirements, etc.

Which BIR Forms are Covered by the

Regulation?
The eBIRForms covers thirty-six (36) BIR Forms comprised of:

1. Income Tax Returns

2. Percentage Tax Return

3. VAT Returns

4. Withholding Tax Returns

5. Documentary Stamp Tax Return

6. Excise Tax Returns

7. Payment Form

8. ONETT Forms

Click here
(http://www.bir.gov.ph/index.php/eservices/ebirforms.html)for the
full list of BIR Form Nos covered by eBIRForms.

I Am Both Mandated to Use eFPS and EBIRForms, Which

One Should I Use?
Use eFPS. However, for forms not available in eFPS, use eBIRForms.
In which case, enrollment to eBIRForms is required.

What Does this Mean if I Have a Business?

For entrepreneurs, this includes ling of taxes for the no payment
transactions (see item number 4 under “Who are Covered by the
Regulation?”, that you are ling for “no payment” or “no transaction”
or “NIL” for that tax return type.

How Do I File eBIRForms?

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 7/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

1. Download the software package at bir.gov.ph (Go to Eservices

> EBIR Forms > Package; choose version 4.7.08
(http://www.bir.gov.ph/index.php/eservices/ebirforms.html)). It
will generate the desired tax return form for you. Simply input all
pertinent information as a taxpayer, your TIN, Business Name,
Registered Address, RDO and Name.

2. Print and sign the generated tax return and le it

manually/physically at your respective BIR (RDO).  Please note
that in the system generated return, the selection boxes from
Manual Form were replaced by radio buttons. Below the page,
you will see the tracking path where the BIR Form was generated
and the actual date it was printed.  Nonetheless, the actual
return hasn’t changed its identity.

* Taxpayers using the of ine eBIRforms version 4.7.07 can easily submit
the 2014 ITR via email, and subsequently enroll after eFiling. Thus, email
submission of 2014 ITR is allowed whether enrolled or not to eBIRForms
System.

How to I e le a Return?
     1. Download the Of ine eBIRForms Package;

     2. After downloading the Package, log off the website.

     3. Install the Package and then open it.

     4. Select the form and FILL-UP by encoding data in the return

     5. Validate after completely encoding all necessary

information. You may still update/modify by clicking EDIT if
needed, and Indicate correct entries. Then click “Validate” again.

     6. Click FINAL COPY (applicable only to ITRs in the

eBIRForms)

     7. Go online and submit the accomplished tax return to eFPS

or online eBIRForms. A Filing Reference Number (FRN) shall be
generated in all returns as acknowledgement of its receipt.
However, for Income Tax Returns led for Calendar Year 2014,
acknowledgement in the form of email noti cation for BIR Form
Nos. 1700, 1701, 1702RT, 1702EX and 1702MX shall be
received by the taxpayer as evidence of eFiled ITR in the
eBIRForms.

For eFPS, continue to ePay following existing issuances. For

eBIRForms, continue to ePay (upon availability) or manually pay to
any AABs/Collection Agents under the RDO where registered
following existing issuances.

Do I Still Need to Submit the Printed Form After EFiling

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 8/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

Do I Still Need to Submit the Printed Form After EFiling

to the RDO or AAB? How About Attachment?
If you electronically le and electronically pay using eBIRForms or
eFPS without any attachments required, you don’t need to submit
anything to the RDO/LTDO/LT Of ce.

However, if there are required attachments in your income tax

returns, you shall submit to the RDO/LTDO/LT Of ce within fteen
(15) days from the date of eFiling.

For eFPS:

1. Printed copy of Tax Returns with Filing Reference

Number (FRN) Page

2. Required attachments.

For eBIRForms

eFile and ePay (upon availability) / eFile and manually pay:

1. Printed copy of the return with the eMail Noti cation

Page received:

2. Required attachments

If there are other attachments to be submitted such as Summary

Alphalists of Withholding Tax (SAWT), Monthly Alphalists of
Payees (MAP) required under BIR Form Nos. 1600, 1601E,
1601F, it shall prepared using the Data Entry Module or
Summary List of Sales/Purchases/Importation for all VAT
taxpayers in BIR Form No. 2550Q prepared using the RELIEF of
the BIR and submitted via email to: esubmission@bir.gov.ph

How Do I Know If the Form Has Already Been Submitted

to the Online eBIRForms System?
The tax return has been successfully led if the system displays the
FRN along with the continue button to go to the FRN page. The page
should also display the message “The form has been successfully
led.”

However, for eBIRForms on 2014 ITR ling (BIR Form Nos. 1700,
1701, 1702RT, 1702EX, 1702MX), instead of an FRN, a system
generated eMail Noti cation will be received by the taxpayer as an
evidence of eFiled return.

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 9/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

Users can also view their submitted forms by clicking on the

“Submitted Tax Returns” link.

After Filling-Up All Necessary Information in the Return

and Validating If All Entries Are Correct, Can I Still
Modify/Correct/Edit?
Yes, it’s still possible to modify, correct and edit entries. The use of
Of ine eBIRForms is encouraged used to provide ample time for
return preparation, and does not require an internet connection.
Make sure that you to click validate every time you make any
changes, edits, or modi cations.

What Happens When I Click “FINAL COPY” of My ITR

Under eBIRForms?
Once the FINAL COPY is clicked, subsequent changes to the forms
will no longer be allowed. This creates the nal copy for submission to
the BIR. It creates an encrypted copy with an xml le extension. For
taxpayers enrolled with eBIRForms, type your username and
password for the return to be eFiled and an email Noti cation will be
generated as proof that the return has been received by the BIR. You
can then proceed to ePay (upon availability) or manually pay
following existing issuances.

For Taxpayers Not Enrolled with eBIRForms:

After completing the returns in Of ine eBIRForms and clicking
“FINAL COPY”, the system will ask if you are ling online. If “YES”,
then the return will be eFiled and an email noti cation will be
generated as proof that the return has been received by the BIR.

Proceed to manually pay following existing issuances and procedures.

Subsequently, when asked to enroll to eBIRForms, if “YES”, the
system redirects to the eBIRForms enrollment process.

When Do I PRINT the Final Copy of My ITR?

After clicking the “FINAL COPY”, the system will pop-up a message
that the data was successfully sent to BIR. An email will likewise be
sent to taxpayer’s inbox and there’s a need to print and save the email
noti cation as an evidence of eFiled return. Click “OK”, will require to
click “PRINT” for each page of the return as evidence of eFiled return.

Print three (3) copies or as many as needed for future use. Ensure
that the printed returns from electronic platforms are similar to the
of cial printed form issued by the BIR without any resizing, shrinking,
or enlarging.

What Happens When I Click “SUBMIT”?

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 10/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

The log-in page will appear, then type your username and password.
The return will be eFiled where a FRN will be generated as proof that
the return has been received by the BIR. Proceed to
ePayment/manual payment for eBIRForms. The FRN Page/email
noti cation may be printed for future use.

However, under eBIRForms for 2014 ITR ling (BIR Form Nos. 1700,
1701, 1702RT, 1702EX, 1702MX), instead of an FRN, a system
generated eMail Noti cation will be received by the taxpayer upon
receipt of the eFiled return, then proceed to manually pay following
existing issuances.

If No Email Noti cation Is Received, What Shall I Do?

To be able to receive the EMAIL NOTIFICATION from the BIR on the
submitted tax return, make sure that all of the following are complied
with:

•  The email address indicated/encoded in the return is VALID

and ACTIVE. The mailbox has enough space/not “quota
exceeded”.

•  BIR email is not in the SPAM folder.

•  BIR website “bir.gov.ph” is NOT BLOCKED by your email

provider. Non-compliance in any of the above requires re-
encoding and re-submission of the return.

If all of the above were undertaken and still NO EMAIL is received

after two (2) hours from e ling, then MANUALLY eMail the
generated xml le following the steps in Annex D of RMC 14-2015.

If, after MANUALLY emailing following the steps in Annex D of RMC

14-2015, no email is received after two (2) hours, then call the BIR for
assistance.

In the email Noti cation Received from BIR Using

eBIRForms, There Is an Attached File (xml) of the e led
Return. Can I Open the Attached File for My Printing and
Use?
No, the attached le is a programmed le and is encrypted for
security purposes.

The nal copy of the returns automatically saved in the computer and
can be retrieve/open thru the eBIRForms where the list of BIR Forms
are shown, then select the form number and the list of led returns
will be displayed on the summary table with the corresponding return
periods. Click the speci c return to be retrieved then click “view”.

Can I Open the Return Filed in Online eBIRForms and Re-

Print?
http://www.full-suite.com/blog/ebirforms-everything-need-know/ 11/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

Yes, simply click on “Submitted Tax Return” button and select the
required return to view and print.

Why Do I Receive an Error on the Telephone Number

Field During Enrolment to the eBIRForms System?
It all depends on the browser of the computer being used. eBIRForms
System is compatible to Internet Explorer 9. Enter 3 numeric on the
1St box, then the 7 digit number in the 2nd box. For browser Internet
Explorer 10 or higher, use Google Chrome Browser v23 or up and
Mozilla FireFox v16 or up in enrolment.

Why Do I Receive an Error Saying My TIN Is Invalid

During Enrollment in the eBIRForms?
The TIN is not yet uploaded in the eFPS/eBIRForms. Contact the
RDO to upload TIN and proceed to enrolment.

Why Can I Not File and Instead Receive an Error That My

Form Is Not Registered When I Submit My Return Online
Using eBIRForms?
The form type is not updated in BIR’s database. Fill-out BIR Form No.
1905 (Update Registration Information) with the required
attachments and submit to the RDO where registered to update
registration record.

How Can I Print the Form?

To print the form make sure to adjust the PRINTER SETTING to the
following:

1. On your computer (Windows)

2. Start button > Devices and Printers > Locate your printer

3. Right click > Printing Preferences > Advances or select the

FOLIO or

4. LEGAL size on Paper Size option

5. Click Ok.

Do not resize/shrink to t/enlarge or custom scale when printing.

Page scaling should be set to ”NONE” or ACTUAL SIZE. Returns from
electronic platform should be similar to the Of cial printed form
issued by the BIR.

All RDOs/AABs are mandated to accept photocopied or

electronic/computer-generated income tax returns, in lieu of the
of cially printed forms, provided that the said forms are updated and
originally lled-out and signed by the taxpayer or his/her/its duly
http://www.full-suite.com/blog/ebirforms-everything-need-know/ 12/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

authorized representative; provided, further, that the said income tax

forms are printed in the format prescribed in RMO 24-2013 dated
September 11, 2013, printed in FOLIO size bond paper (8.5” x 13”)
for ALL TAX FORMS

EXCEPT for the annual ITRs (BIR Form Nos. 1700, 1701 and 1702RT,
1702EX, 1702MX) which shall be printed using the A4 size bond
paper (8.27” x 11.69”); portrait orientation/layout.

Page set up margins (internet explorer) shall be: Left margin: 0.146,
Right margin: 0.148, Top margin: 0.14, Bottom margin: 0.14 inches,
with no header, no footer.

What Are the Penalties for Failure to File Returns Under

Electronic Systems of the BIR by Taxpayers Mandatorily
Covered by eFPS or eBIRForms?
All taxpayers, under the existing issuances, who are mandatorily
covered to le their returns using eFPS or eBIRForms, who fail to do
so, shall be imposed a penalty of P1,000 per return pursuant to
Section 250 of the NIRC of 1997, as amended.

In addition, the taxpayer shall also be imposed with civil penalties

equivalent to 25% of the tax due to be paid, for lings a return not in
accordance with existing regulations, thus, tantamount to WRONG
VENUE ling pursuant to Section 248 (A)(3) of the NIRC of 1997 as
amended.

Sign up fortaxpayers
RDOs are directed to include non-compliant email updates
in their
Subscribe now ×
priority audit program.

Under RR 6-2014, Mandated to Use eBIRForms Are Tax

Agent/Practitioners and All Its Clients-Taxpayers.
Clarify the Term “Client-Taxpayers”?
The term “Client-Taxpayers” mean those taxpayers who are
otherwise authorizing their tax agents/practitioners to le on their
behalf.

Therefore, client-taxpayers whose tax agents/practitioners only sign

the audit certi cate but have NO AUTHORITY TO FILE THE
RETURNS IN THEIR BEHALF are NOT COVERED by the said
revenue issuance.

The linking module of authorization by the client-taxpayer to his/her

tax agent/practitioner is available online via eBIRForms.

For Purposes of Penalty Calculation, When Is the Date

the Returns Are eFiled?


http://www.full-suite.com/blog/ebirforms-everything-need-know/  13/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite


For the purpose of determining the date when the returns are led, if
no payment is required, it shall be the date the original eFiling was

duly submitted. Hence, it is necessary that the FRN and/or email
noti cation must always be kept as evidence of e ling. However, if
payment is required, it is the date of the payment that determines
whether the returns were le on time and whether or not surcharges,
penalties and/or interest shall be due.

In case of dispute, the nal copy of the return in le extension xml

which can be viewed in the electronic platform of the BIR shall
prevail.

The system is available 24 hours everyday. However, returns eFiled

during tax deadline must be submitted on or before 10pm, to provide
enough time in assuring that the return was received by the BIR as
evidenced by the FRN/email noti cation received by the taxpayer.

Are Those Mandated to eFile but Filed Manually Be

Penalized?
Yes, under RR 5-2015. If there will be an extension or waiver of
penalties, the same shall be circularized in a revenue issuance.
However, for those who are required to le because they fall under
the “No Payment” returns, and they were able to le manually their
Income Tax Returns for Calendar Year 2014 on or before April 15,
2015, they may re le their returns online on or before June 15, 2015
without incurring any penalty.

Should Penalties Be Imposed for Some Returns of

Taxpayers with Peculiar Transactions Such As: A) Those
with NOLCO of over Four (4) Years e.g. Renewable
Energy Where NOLCO Is Seven (7) Years, and B) ONETT
Speci cally for Capital Gains Tax Return (CGT) Where
Payments Should Be Where the Property Is Located?
Yes, penalties shall be imposed for those not electronically ling but
are mandated to use eFPS/eBIRForms. Provided, where there are
systems enhancements being developed to conform with the special
requirements, these taxpayers may be allowed to manually le on
their peculiar nature without penalties. Provided further, that upon
systems availability, conformance of electronic platform must be
complied with.

Can Filing Anywhere of ITR Be Allowed?

No. All taxpayers must le where they are registered. The only
instance where you are not required to le your return physically
with where the taxpayer is registered is when they submit and le the
returns online, using either the eFPS or the eBIRForms platform.

Where Will Employees of Large Taxpayers (LTs) File Their

ITRs?

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 14/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

Under RMC 10-2015, for taxable year 2014, LT employees will le to

the RDO where the LT is physically located/situated or RDO where
the taxpayer is registered. As such, if with payment, it shall be within
the concerned RDO. They can le manually to the concerned RDO for
“No Payment Return”. However, they are encouraged to prepare and
ll-up forms using the Of ine eBIRForms and submit via email for
their ease, convenience and avoid long lines during the ling period.

Is Disclosure of Supplemental Information Mandatory?

RMC 13-2015 provides that all juridical entities/corporations are
mandated to disclose Supplementary Information such as
Income/Receipts/Revenue subjected to Final Withholding including
Real Properties/stock transactions, Income/Receipts/Revenue
Exempt from Income Tax, etc. For individuals ling BIR Form Nos.
1700 and 1701, it shall be optional for calendar year 2014 due for
ling on or before April 15, 2015, and mandatory starting calendar
year 2015.

Can I Use Of ine eBIRForms Even If I Am Enrolled with

eFPS?
Yes, all taxpayers enrolled in either eFPS or eBIRForms or those who
will le manually, are encouraged to use Of ine eBIRForms for ease
and convenience, and to provide them ample time to encode/edit and
complete their returns. Upon completion of the return and when
ready to submit, to either eFPS or online eBIRForms. This will provide
better opportunity for all to connect to BIR faster and with ease. Only
then taxpayer will be redirected to the login page to type username
and password.

What Do I Need to Present to the AABs to Pay My

Annual Income Tax?
In paying the tax due for the returns eFiled using eBIRForms, you
must present to the AABs the following:

•  Printed copy of returns duly signed

•  mail noti cation of successful e-Filing

For eFPS, eFile and FRN shall be generated by the system, then you
can continue to ePay.

How Do I Submit Attachments for the Voluminous

Creditable Withholding Taxes Under BIR Form Nos. 2307
/ 2316?
Under RR 2-2015, the SAWT is submitted using Data Entry and
validation module of the BIR under RR 1-2014. On the other hand, in
lieu of the submission of hard copies of BIR Form Nos. 2307/2316 as
an attachment to SAWT, must SCAN the original copies of BIR Form

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 15/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

No. 2307 through a scanning machine or device; store the soft copies
using pdf le format with lenames alphabetically arranged in DVD-
R.

Submit the DVD-R (properly labeled) to the BIR where registered,

together with a Notarized Certi cation of said RR, duly signed by the
authorized representative of the taxpayer certifying that the soft
copies of the said form are the complete and exact copies of the
original thereof. The lename shall contain the following information
separated by an underline: BIR registered name of the taxpayer-
payor, TIN including branch code and Taxable period.

Example: Rizal Mfg.Corp_131885220000_09312014

However, if several BIR Form No. 2307 of same payor and same
taxable period, indicate at the end the series number suf x such as:

Bonifacio Mfg.Corp_131885250000_09312014_1;

Bonifacio Mfg.Corp_131885250000_09312014_2;

Bonifacio Mfg.Corp3_131885250000_09312014_3

This requirement is mandatory for all Large Taxpayers. Any non-LTS

may, at its/his/her option comply with the said requirements.
Provided, that non-LTS shall no longer be allowed to submit in hard
copies thereafter once the said taxpayer opted to comply with the
requirements prescribed by the Regulations.

The new BIR Form Sample generated from eBIRForms Package version 4.7,
and to be manually led with the BIR:

(http://www.full-

suite.com/blog/wp-content/uploads/2016/09/eBIRForm-
digitized.png)

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 16/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

 (click for full size)

 The old Manual Tax return, manually lled up and led with the BIR:

(http://www.full-suite.com/blog/wp-

content/uploads/2016/09/BIRF-Manual.png) 

(click for full size)

(http://full-suite.com/talk-to-us/)

BIR (http://www.full-suite.com/blog/tag/bir/)
,
eBIR (http://www.full-suite.com/blog/tag/ebir/)
,
EBIRFORMS (http://www.full-suite.com/blog/tag/ebirforms/)
,
eFiling (http://www.full-suite.com/blog/tag/e ling/)
,
EFPS (http://www.full-suite.com/blog/tag/efps/)
,
Electronic BIR Forms (http://www.full-suite.com/blog/tag/electronic-
bir-forms/)
,
INCOME TAX (http://www.full-suite.com/blog/tag/income-tax/)
,
http://www.full-suite.com/blog/ebirforms-everything-need-know/ 17/27
 9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

INCOME TAX RETURN (http://www.full-suite.com/blog/tag/income-

tax-return/)

,
PERCENTAGE TAX (http://www.full-suite.com/blog/tag/percentage-
tax/)

,
philippines (http://www.full-suite.com/blog/tag/philippines/)

,
TAX RETURNS (http://www.full-suite.com/blog/tag/tax-returns/)

,
TAXES (http://www.full-suite.com/blog/tag/taxes/)

,
VAT (http://www.full-suite.com/blog/tag/vat/)

,
WITHHOLDING TAX (http://www.full-
suite.com/blog/tag/withholding-tax/)

SHARE POST
MS-EVERYTHING-NEED-
0TO%20KNOW)
/EBIRFORMS-EVERYTHING-NEED-
09/EBIRFORMS-EVERYTHING-YOU-NEED-TO-KNOW.PNG)
BLOG/EBIRFORMS-EVERYTHING-NEED-
9/EBIRFORMS-EVERYTHING-YOU-NEED-TO-
U%20NEED%20TO%20KNOW)
FORMS-EVERYTHING-NEED-KNOW/&TITLE=)

%20KNOW&BODY=CHECK%20THIS%20OUT:%20HTTP://WWW.FULL-

RELATED POSTS

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 18/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

(http://www.full-
suite.com/blog/different-types-
taxpayers-know/)

DIFFERENT TYPES OF
(http://www.full- TAXPAYERS YOU SHOULD
suite.com/blog/full-suite-now- KNOW (HTTP://WWW.FULL-
accepts-coins-payment/) SUITE.COM/BLOG/DIFFERENT-
TYPES-TAXPAYERS-KNOW/)
FULL SUITE NOW ACCEPTS
PAYMENTS USING COINS.PH  August 7, 2017
(HTTP://WWW.FULL-  0 comments (http://www.full-
SUITE.COM/BLOG/FULL- suite.com/blog/different-types-
SUITE-NOW-ACCEPTS-COINS- taxpayers-know/#respond)
PAYMENT/) There are different types of taxpay
ers you should be familiar with her
 August 31, 2017
e in the Philippines. Oftentimes, th
 0 comments (http://www.full- ese causes confusion to the public
suite.com/blog/full-suite-now- because these aren’t taught to ever
accepts-coins- yone nor is there a resource for all t
hese things. And that’s why…
payment/#respond)
At Full Suite, we aim to minimize fri Continue Reading
ction from as many areas of busine
ss as we can, including payment. W (http://www.full-suite.com/blog/dif
e’re pleased to announce that we n
ow accept payments through Coin ferent-types-taxpayers-know/)
s.ph. As it states on their website,
“Coins is Southeast Asia’s leading…

Continue Reading

(http://www.full-suite.com/blog/ful
l-suite-now-accepts-coins-paymen
t/)

28 COMMENTS

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 19/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

PINGBACK:

THE ULTIMATE GUIDE TO BIR FORMS - FULL SUITE

(HTTP://FULL-SUITE.COM/BLOG/ULTIMATE-GUIDE-BIR-

FORMS/)

PINGBACK:

THE ULTIMATE GUIDE TO BIR FORMS - FULL SUITE

(HTTP://FULL-SUITE.COM/BLOG/ULTIMATE-GUIDE-BIR-

FORMS/)

PINGBACK:

KNOW YOUR TAXES - JANUARY 2015 - FULL SUITE

(HTTP://FULL-SUITE.COM/BLOG/KNOW-TAXES-JANUARY-

2015/)

PINGBACK:

KNOW YOUR TAXES - JANUARY 2015 - FULL SUITE

(HTTP://FULL-SUITE.COM/BLOG/KNOW-TAXES-JANUARY-

2015/)

PINGBACK:

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 20/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

WHY YOU SHOULD FILE YOUR TAXES EARLIER THAN THE

APRIL 15 DEADLINE - FULL SUITE (HTTP://FULL-

SUITE.COM/BLOG/FILE-TAXES-EARLIER-APRIL-15-DEADLINE/)

PINGBACK:

WHY YOU SHOULD FILE YOUR TAXES EARLIER THAN THE

APRIL 15 DEADLINE - FULL SUITE (HTTP://FULL-

SUITE.COM/BLOG/FILE-TAXES-EARLIER-APRIL-15-DEADLINE/)

PINGBACK:

KNOW YOUR TAXES - APRIL 2015 - FULL SUITE (HTTP://FULL-

SUITE.COM/BLOG/KNOW-YOUR-TAXES-APRIL-2015/)

PINGBACK:

KNOW YOUR TAXES - APRIL 2015 - FULL SUITE (HTTP://FULL-

SUITE.COM/BLOG/KNOW-YOUR-TAXES-APRIL-2015/)

PINGBACK:

KNOW YOUR TAXES – MAY 2015 - FULL SUITE (HTTP://FULL-

SUITE.COM/BLOG/KNOW-YOUR-TAXES-MAY-2015/)

PINGBACK:

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 21/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

KNOW YOUR TAXES – MAY 2015 - FULL SUITE (HTTP://FULL-

SUITE.COM/BLOG/KNOW-YOUR-TAXES-MAY-2015/)

PINGBACK:

KNOW YOUR TAXES - JUNE 2015 - FULL SUITE (HTTP://FULL-

SUITE.COM/BLOG/KNOW-YOUR-TAXES-JUNE-2015/)

PINGBACK:

KNOW YOUR TAXES - JUNE 2015 - FULL SUITE (HTTP://FULL-

SUITE.COM/BLOG/KNOW-YOUR-TAXES-JUNE-2015/)

PINGBACK:

KNOW YOUR TAXES - JULY 2015 - FULL SUITE (HTTP://FULL-

SUITE.COM/BLOG/KNOW-YOUR-TAXES-JULY-2015/)

PINGBACK:

KNOW YOUR TAXES - JULY 2015 - FULL SUITE (HTTP://FULL-

SUITE.COM/BLOG/KNOW-YOUR-TAXES-JULY-2015/)

PINGBACK:

KNOW YOUR TAXES - NOVEMBER 2014 - FULL SUITE

(HTTP://FULL-SUITE.COM/BLOG/KNOW-TAXES-NOVEMBER-

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 22/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

2014/)

PINGBACK:

KNOW YOUR TAXES - NOVEMBER 2014 - FULL SUITE

(HTTP://FULL-SUITE.COM/BLOG/KNOW-TAXES-NOVEMBER-

2014/)

PINGBACK:

KNOW YOUR TAXES - AUGUST 2015 - FULL SUITE (HTTP://FULL-

SUITE.COM/BLOG/KNOW-YOUR-TAXES-AUGUST-2015/)

PINGBACK:

KNOW YOUR TAXES - AUGUST 2015 - FULL SUITE (HTTP://FULL-

SUITE.COM/BLOG/KNOW-YOUR-TAXES-AUGUST-2015/)

PINGBACK:

KNOW YOUR TAXES - SEPTEMBER 2015 - FULL SUITE

(HTTP://FULL-SUITE.COM/BLOG/KNOW-YOUR-TAXES-

SEPTEMBER-2015/)

PINGBACK:

KNOW YOUR TAXES - SEPTEMBER 2015 - FULL SUITE

(HTTP://FULL-SUITE.COM/BLOG/KNOW-YOUR-TAXES-

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 23/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

SEPTEMBER-2015/)

PINGBACK:

KNOW YOUR TAXES - OCTOBER 2015 - FULL SUITE

(HTTP://FULL-SUITE.COM/BLOG/KNOW-YOUR-TAXES-

OCTOBER-2015/)

PINGBACK:

KNOW YOUR TAXES - OCTOBER 2015 - FULL SUITE

(HTTP://FULL-SUITE.COM/BLOG/KNOW-YOUR-TAXES-

OCTOBER-2015/)

PINGBACK:

KNOW YOUR TAXES - NOVEMBER 2015 | FULL SUITE

(HTTP://FULL-SUITE.COM/BLOG/KNOW-YOUR-TAXES-

NOVEMBER-2015/)

PINGBACK:

KNOW YOUR TAXES - NOVEMBER 2015 | FULL SUITE

(HTTP://FULL-SUITE.COM/BLOG/KNOW-YOUR-TAXES-

NOVEMBER-2015/)

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 24/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

PINGBACK:

KNOW YOUR TAXES - DECEMBER 2015 | FULL-SUITE

(HTTP://FULL-SUITE.COM/BLOG/KNOW-YOUR-TAXES-

DECEMBER-2015/)

PINGBACK:

KNOW YOUR TAXES - DECEMBER 2015 | FULL-SUITE

(HTTP://FULL-SUITE.COM/BLOG/KNOW-YOUR-TAXES-

DECEMBER-2015/)

PINGBACK:

KNOW YOUR TAXES FEBRUARY 2016 | FULL-SUITE

(HTTP://FULL-SUITE.COM/BLOG/KNOW-YOUR-TAXES-

FEBRUARY-2016/)

PINGBACK:

KNOW YOUR TAXES FEBRUARY 2016 | FULL-SUITE

(HTTP://FULL-SUITE.COM/BLOG/KNOW-YOUR-TAXES-

FEBRUARY-2016/)

PINGBACK:

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 25/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

KNOW YOUR TAXES MARCH 2016 | FULL-SUITE (HTTP://FULL-

SUITE.COM/BLOG/KNOW-YOUR-TAXES-MARCH-2016/)

PINGBACK:

KNOW YOUR TAXES MARCH 2016 | FULL-SUITE (HTTP://FULL-

SUITE.COM/BLOG/KNOW-YOUR-TAXES-MARCH-2016/)

PINGBACK:

KNOW YOUR TAXES JANUARY 2016 | FULL-SUITE (HTTP://FULL-

SUITE.COM/BLOG/KNOW-YOUR-TAXES-JANUARY-2016/)

PINGBACK:

KNOW YOUR TAXES JANUARY 2016 | FULL-SUITE (HTTP://FULL-

SUITE.COM/BLOG/KNOW-YOUR-TAXES-JANUARY-2016/)

PINGBACK:

BIR, DTI, SEC, PEZA: WHICH GOVERNMENT AGENCIES YOU

NEED TO REGISTER YOUR BUSINESS – FULL SUITE

(HTTP://WWW.FULL-SUITE.COM/BLOG/2014/10/24/BUSINESS-

REGISTRATION-BIR-DTI-SEC-PEZA/)

PINGBACK:

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 26/27
9/21/2017 eBIRforms - Everything You Need to Know | Full Suite

BIR, DTI, SEC, PEZA: WHICH GOVERNMENT AGENCIES YOU

NEED TO REGISTER YOUR BUSINESS – FULL SUITE

(HTTP://WWW.FULL-SUITE.COM/BLOG/2014/10/24/BUSINESS-

REGISTRATION-BIR-DTI-SEC-PEZA/)

PINGBACK:

KNOW YOUR TAXES – JANUARY 2015 – FULL SUITE

(HTTP://WWW.FULL-SUITE.COM/BLOG/2015/01/21/KNOW-

TAXES-JANUARY-2015/)

PINGBACK:

KNOW YOUR TAXES – JANUARY 2015 – FULL SUITE

(HTTP://WWW.FULL-SUITE.COM/BLOG/2015/01/21/KNOW-

TAXES-JANUARY-2015/)

PINGBACK:

WHAT’S THE DIFFERENCE BETWEEN VAT AND PERCENTAGE

TAX? – FULL SUITE (HTTP://WWW.FULL-

SUITE.COM/BLOG/2015/01/20/WHATS-DIFFERENCE-VAT-

PERCENTAGE-TAX/)

PINGBACK:

http://www.full-suite.com/blog/ebirforms-everything-need-know/ 27/27