BIR REVENUE REGULATIONS NO. 6-2014, September 05, 2014

[ BIR REVENUE REGULATIONS NO. 6-2014, September 05, 2014 ]

PRESCRIBING THE MANDATORY USE OF ELECTRONIC BUREAU OF INTERNAL REVENUE FORMS (eBIRForms) IN FILING OF ALL TAX RETURNS BY NON-ELECTRONIC FILING AND PAYMENT SYSTEM (NON-eFPS) FILERS PARTICULARLY ACCREDITED TAX AGENTS/PRACTITIONERS, ACCREDITED PRINTERS OF PRINCIPAL AND SUPPLEMENTARY RECEIPTS/INVOICES, AND ONE-TIME TRANSACTION (ONETT) TAXPAYERS

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:

Electronic Bureau of Internal Revenue Forms (eBIRForms) – refers to the two (2) types of electronic services (e-Services) provided by the Bureau relative to the preparation, generation, and submission of tax returns, which are the following:

a. Offline eBIRForms Package; and b. Online eBIRForms System.

eBIRForms Software Package (also known as Offline eBIRForms Package) – is a tax preparation software that allows the taxpayer and Accredited Tax Agent (ATA) to accomplish or fill up tax forms offline. It is an alternative mode of preparing tax returns which deviates from the conventional manual process of filling-up tax returns on pre-printed forms that is highly susceptible to human error. Taxpayers/ATAs can directly encode data, validate, edit, save, delete, view and print the tax returns. The form package has automatic computations and has the capability to validate information inputted by the taxpayers/ATAs.

Online eBIRForms System – is a filing infrastructure that accepts tax returns submitted online and automatically computes penalties for tax returns submitted beyond due date. The System creates secured user accounts thru enrollment for use of the online System, and allows ATAs to file on behalf of their clients. The System also has a facility for Tax Software Providers (TSPs) to test and certify the data generated by their tax preparation software (certification is by form). It is capable of accepting returns data filed using certified TSP’s tax preparation software.

Accredited Printers – a duly constituted agents of the BIR in the printing of principal and supplementary receipts/invoices and included in the List of Accredited Printers of Principal and Supplementary Receipts/Invoices published in the BIR website.

Accredited Tax Agents (ATAs) - are also known as accredited tax practitioners, who are engaged in tax practice included in the List of Accredited Tax Practitioners as published in the BIR website.

Offline – is a technical term generally used when the user’s workstation is not connected to the internet.

Online – is the most common technical term used wherein the user connects his workstation to the internet to access various information through the worldwide web.

No Payment Returns – refers to the tax return that is not accompanied by any payment where the same is filed with any authorized BIR receiving office (e.g. breakeven, no transaction, refundable or second installment tax return).

Section 3. POLICIES AND GUIDELINES.

eBIRForms shall be available to all Non-eFPS filers with or without internet access. Taxpayers with internet access shall download the eBIRForms Package from the BIR website www.bir.gov.ph, while taxpayers without internet shall download the eBIRForms package from the BIR e-lounges.

Non-eFPS filers specifically Accredited Tax Agents/Practitioners, Accredited Printers of Principal and Supplementary Receipts/Invoices and One-Time Transaction (ONETT) taxpayers shall mandatorily use the eBIRForms in filing all of their tax returns. They may opt to submit their tax returns manually using the eBIRForms Offline Package at their respective RDOs or electronically through the use of the Online eBIRForms System.

The ATAs who are preparing and filing tax returns in behalf of their clients are likewise mandated to use the eBIRForms.

Procedures set forth under RMO No. 24-2013 shall be followed and observed.

Section 4. MANDATORY COVERAGE. Only those non-eFPS filers are covered by this Regulations:

Accredited Tax Agents/Practitioners and all its client-taxpayers;

Accredited Printers of Principal and Supplementary Receipts/Invoices;

One-Time Transaction (ONETT) taxpayers;

Those who shall file a “No Payment” Return;

Government-Owned or -Controlled Corporations (GOCCs);

Local Government Units (LGUs), except barangays; and

Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA)

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 2013 Annual 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 2001 Improperly 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

2200A May 2006 (ENCS) Excise Tax Return for Alcohol Products

28

2200AN August 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