21/08/2016
REMINDER TO ALL TAXPAYERS
MANDATED TO FILE AND PAY ELECTRONICALLY
RR 5-2015 imposes the following penalties on taxpayers mandated to e-file but fail to do so:
Php1,000 per return, pursuant to Section 250 of the NIRC of 1997, as amended
25% of the tax due to be paid, pursuant to Section 248 (A) (2) of the NIRC of 1997, as amended
In addition, non-compliant taxpayers will be included in the priority audit program.
MANDATED TAXPAYERS
•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
•Procuring Government Agencies withholding VAT and
Percentage taxes
•Government Bidders
•Large Taxpayers
•Top 20,000 Private Corporations
•Insurance companies and stockbrokers
MANDATED TAXPAYERS
•Accredited tax agents/practitioners and their clients
•Accredited printers of principal and supplementary
receipts and invoices
•One-Time Transaction (ONETT) taxpayers
•Those filing a “No Payment” return
•Government-owned or -controlled Corporations
•Local Government Units except barangays
•Cooperatives registered with National Electrification
Administration and Local Water Utilities
Administrations
Remember to file your taxes early.
Please send any feedback and suggestions to
the BIR through [email protected]
Reference issuances: Revenue Regulations 5-2015; 10-
2014; 6-2014; 1-2013; 10-2012; 1-2010; 6-2009; 10-2007;
3-2005; 2-2002, as amended; 2-1998, as amended, and
existing issuances.
Reminders for eFPS
•Make sure your registration information is up to date
•Enroll with an eFPSAuthorized Agent Bank (AAB)
Reminders for eBIRForms
•Taxpayers may download the Offline eBIRFormsPackage
from any of the following sites:
www.bir.gov.phwww.dof.gov.phwww.knowyourtaxes.phDropbox using this link: http//goo.gl/UCr8XS
GETTING STARTED WITH eFPS
GETTING STARTED WITH eBIRForms
1
•Go to www.bir.gov.ph
2
•Click on eServicesthen eFPSicon
3
•Click on ENROLLto eFPS; Complete
Enrollment Form then click SUBMIT
4
•Submit a certificate authorizing up to three officers
designated to file a return (For non-individuals only)
5
•Check your email for enrollment status
6
•eFILEreturn and get Filing Reference Number
(FRN) and proceed to ePAY
1
•DOWNLOAD, INSTALLand RUNeBIRFormsPackage
2
•SELECTand FILL-UPthe required return and
click VALIDATE
3
•Click FINAL COPY to eFILEreturn
4
•Check your email for confirmation status
5
•PRINTreturn and email confirmation then
proceed to PAY(AAB/Collection Agents/
Gcash/Other modes of payment)
Those enrolling in behalf of their company for either
eFPSor eBIRFormsmust submit an official certificate
designating them as authorized representatives as per
Sec 52 (A) of the Tax Code.
Individuals are exempt from this requirement.
