(NAR) VOL. 25 NO. 3 / JULY - SEPTEMBER 2014
Adopted: 05 September 2014
Date Filed: 18 September 2014
The eBIRForms was developed to provide taxpayers particularly the non-eFPS filers with accessible and convenient service through easy preparation of tax returns. The use of eBIRForms will improve the BIR’s tax return data capture and storage thereby enhancing efficiency and accuracy in the filing of tax returns.
Section 1. SCOPE. Pursuant to the provisions of Section 244 of the National Internal Revenue Code of 1997 (Tax Code) as amended, in relation to Section 27 of Republic Act No. 8792, otherwise known as the “Electronic Commerce Act”, these Regulations are hereby promulgated by making it mandatory for non-eFPS filers or taxpayers to use eBIRForms covering thirty six (36) BIR Forms in the preparation and filing of their returns starting September 01, 2014 relative to existing revenue issuances under RMC No. 61-2012, “Authorizing the Use of eBIRForms Package in Preparation and Filing of Tax Returns” and RMO No. 24- 2013, “Prescribing the Guidelines, Policies, and Procedures on the Use of eBIRForms in Relation to RMC No. 61-2012”.
Section 2. DEFINITIONS OF TERMS. For purposes of these Regulations, the terms herein provided are defined as follows:
a. Offline eBIRForms Package; and
b. Online eBIRForms System.
Section 3. POLICIES AND GUIDELINES.
Section 4. MANDATORY COVERAGE. Only those non-eFPS filers are covered by this Regulations:
Section 5. RETURNS. The eBIRForms is an application covering thirty-six (36) BIR Forms comprised of Income Tax Returns; Excise Tax Forms; VAT Forms; Withholding Tax Forms; Documentary Stamp Tax Forms; Percentage Tax Forms; ONETT Forms and Payment Form, the list of which is shown below:
Form No. Latest Revision Date Form Name 1 0605 July 1999 (ENCS) Payment Form 2 1600 September 2005 (ENCS) Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld 3 1600WP January 2010 (ENCS) Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld by Race Track Operators 4 1601-C July 2008 (ENCS) Monthly Remittance Return of Income Taxes Withheld on Compensation 5 1601-E August 2008 (ENCS) Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) 6 1601-F September 2005 (ENCS) Monthly Remittance Return of Final Income Taxes Withheld 7 1602 August 2001 (ENCS) Monthly Remittance Return of Final Income Taxes Withheld on Interest Paid on Deposits and Yield on Deposits Substitutes/Trusts/Etc. 8 1603 November 2004 (ENCS) Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File 9 1604-CF July 2008 (ENCS) Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes 10 1604-E July 1999 (ENCS) Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax 11 1606 July 1999 (ENCS) Withholding Tax Remittance Return for Onerous Transfer of Real Property Other than Capital Asset (Including Taxable and Exempt) 12 1700 June 2013 (ENCS) Annual Income Tax Return for Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Income) 13 1701 June 2013 (ENCS) Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts 14 1701Q July 2008 (ENCS) Quarterly Income Tax Return for Self-Employed Individuals, Estates and Trusts (Including those with both Business and Compensation Income) 15 1702-EX June 2013 June 2013 (ENCS) Annual Income Tax Return for use ONLY by Corporation, Partnership and Other Non-Individual Taxpayer EXEMPT Under the Tax Code, as Amended, [Sec. 30 and those exempted in Sec. 27 (C)] and Other Special Laws, with NO Other Taxable Income 16 1702-MX June 2013Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to SPECIAL/ PREFERENTIAL RATE 17 1702-RT June 2013 (ENCS)Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate 18 1702Q July 2008 (ENCS)Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers 19 1704 May 2001Improperly Accumulated Earnings Tax Return 20 1706 July 1999 (ENCS)Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt) 21 1707 July 1999 (ENCS)Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange 22 1800 July 1999 (ENCS)Donor’s Tax Return 23 1801 July 2003 (ENCS)Estate Tax Return 25 2000 June 2006 (ENCS)Documentary Stamp Tax Declaration/Return 26 2000-OT June 2006 (ENCS)Documentary Stamp Tax Declaration/Return (One-Time Transaction) 27 2200AMay 2006 (ENCS) Excise Tax Return for Alcohol Products 28 2200ANAugust 2003 (ENCS) Excise Tax Return for Automobiles & Non-Essential Goods 29 2200M September 2005 (ENCS)Excise Tax Return for Mineral Products 30 2200P September 2005 (ENCS)Excise Tax Return for Petroleum Products 31 2200T May 2006 (ENCS)Excise Tax Return for Tobacco Products 31 2550M February 2007 (ENCS)Monthly Value-Added Tax Return 32 2550Q February 2007 (ENCS)Quarterly Value-Added Tax Return 33 2551M September 2005 (ENCS)Monthly Percentage Tax Return 34 2551Q February 2002 (ENCS)Quarterly Percentage Tax Return 35 2552 July 1999 (ENCS) 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 36 2553 July 1999 (ENCS) Return of Percentage Tax Payable Under Special Laws
Section 6. REPEALING CLAUSE. Any provisions of other revenue issuances inconsistent herewith, including any requirement for the filing of a paper-based return are hereby repealed, modified or amended accordingly.
Section 7. EFFECTIVITY CLAUSE. These Regulations shall take effect on all returns to be filed on September 01, 2014 or after fifteen (15) days following publication in a newspaper of general circulation, whichever comes later.
(SGD) CESAR V. PURISMA
Secretary of Finance
Recommending Approval:
(SGD) KIM S. JACINTO-HENARES
Commissioner of Internal Revenue