RMC No. 26-2015 — Provides alternative modes in the filing of several returns using the electronic platforms of BIR and re-efiling of all other forms

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

May 6,2015

REVENUE MEMORANDUM CIRCULAR NO. 26-2015

SUBJECT : AIternative Mode in the Filing of Several Returns Using the ELECTRONIC PLATFORMS of the Bureau of Internal Revenue (BIR) and Re-efiling of All Other Forms O : All Internal Revenue Officials, Employees and Others Concerned

This Circular is issued to provide guidelines in the filing of various BIR Forms listed below using the ELECTRONIC PLATFORMS of the BIR. This circular does not cover taxpayers who are not mandated to use Electronic Filing and Payment System (eFPs)/Electronic Bureau of Internal

procedures on manual filing shall apply. Revenue Forms (eBIRForms) and who have not opted to file electronically, and thus, the existing

forms shall follow the same procedures in Annex D of RMC 14-2015 and efile by attaching xml file Those taxpayers filing with payment or no payment using the Offline eBIRForms of the said

to email. After validating the tax return, click "FINAL CoPY", open the directory "C:\eBIRForms\IAF_RDO_Copy\" in the computer. Look for the xmI file of the encoded tax return form with the following naming convention:

FILENAME =<999999999999-XXXXXX-99999999.xml> (e.g. 999999999000-1601C-042015.xml) wherein. 999999999999 - The First 12 digits is the TIN including the Branch Code; XXXXXX 99999999 .xml - The next digits (maximum of 6) is the BIR Form Number; - The Return Period or the Taxable Year (maximum of 8 digits); and - The file type extension

email address: Attach the xml file to an email and send to BIR using the following email subject and

Note: Sample eMail Subject = 040_1601E_999999999000_042015 Form No 2551Q 2550Q 1601-C 1601-E 1601-F 1603 2551M 2550M 1700 1701 1702RT 1701Q 1702Q 1600 1602 1606 1702EX 1702MX RDO_2551M_TIN_taxable period RDO_2551Q _TIN_taxable period RDO_1700_TIN_taxable period RDO_1702RT_TIN_taxable period RDO 2550M RDO_1701_TIN_taxable period RDO_1702MX_TIN_taxable period RDO_1701Q_TIN_taxable period RDO_1702Q_TIN_taxable period RDO_1601C_TIN_taxable period RDO_1601E_TIN_taxable period RDO_1600_TIN_taxable period RDO_1603_TIN_taxable period RDO_2550Q RDO 1702EX TIN taxable period RDO_1601F_TIN_taxable period RDO_1602_TIN_taxable period RDO 1606 TIN taxable period eMail Subject| 43A_2550Q_999999999000_032015Q1 -TIN_taxable period -TIN_taxable period 1601E@bir.gov.ph 1601F@bir.gov.ph 1601C@bir.gov.ph 1701Qv2008@bir.gov.ph 1600@bir.gov.ph 2550M@bir.gov.ph 1602@bir.gov.ph 1603@bir.gov.ph 2551M@bir.gov.ph 2551Q@bir.gov.ph 2550Q @bir.gov.ph 1700v2013@bir.gov.ph 1701v2013@bir.gov.ph 1606@bir.gov.ph 1702EXv2013@bir.gov.ph 1702MXv2013@bir.gov.ph 1702RTv2013@bir.gov.ph 1702Qv2008@bir.gov.ph eMail Address

payment following existing procedures and the tax return, then proceed to Authorized Agent Bank (AAB)/Collection Agent for manual If return is with payment, print eMail Notification as evidence of efiled return from the BIR

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:

b. Report to BIR CONTACT CENTER 981-8888 and get Reference Number of the call a. Report/call HELPDESK and get Trouble Ticket Log on or before the due date; or

However, they should manually file and manually pay on or before the due date 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 within fifteen (15) days after the statutory deadline set for the relevant returns starting return period April 2015 which will be filed May 2015. Penalties imposed under RR 5-2015 on filing using a mode/venue different

electronically in the BIR's systems as mentioned in the preceding paragraph from that prescribed shall be waived provided that the subject returns have been re-Filed

All concerned are hereby enjoined to give this Circular as wide a publicity as possible.

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

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