RMC No. 61-2012 — Authorizes the use of Electronic BIR Forms (eBIRForms) Package in the preparation and filing of tax returns Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City October 12, 2012 REVENUE MEMORANDUM CIRCULAR NO. 61-2012 SUBJECT : Authorizing the Use of Electronic Bureau of Internal Revenue Forms TO (eBIRForms) Package in the Preparation and Filing of Tax Returns : All Internal Revenue Officials, Employees and Others Concerned This Circular is issued to authorize the use of Electronic Bureau of Internal Revenue Forms (eBIRForms) Package on a pilot basis in Metro Manila starting October 16, 2012, to wit: Form No. Latest Revision Date Form Name July 1999 (ENCS) 1 0605 September 2005 (ENCS) Payment Form 2 1600 Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld 3 1600WP January 2010 (ENCS) Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track 4 1601-C July 2008 (ENCS) Operators Monthly Remittance Return of Income Taxes 5 1601-E August 2008 (ENCS) Withheld on Compensation Monthly Remittance Return of Creditable 6 1601-F September 2005 (ENCS) Income Taxes Withheld (Expanded) Monthly Remittance Return of Final Income 7 1602 August 2001 (ENCS) Taxes Withheld Monthly Remittance Return of Final Income 8 1603 November 2004 (ENCS) Taxes Withheld on Interest Paid on Deposits and Yield on Deposits Substitutes/Trusts/Etc. 9 1604-CF July 2008 (ENCS) Quarterly Remittance Return of Final Income 10 1604-E July 1999 (ENCS) Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File 11 1606 July 1999 (ENCS) Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax Withholding Tax Remittance Return For Onerous Transfer of Real Property Other than

12 1701Q July 2008 (ENCS) Capital Asset (Including Taxable and Exempt) 13 1702Q July 2008 (ENCS) Quarterly Income Tax Return For Self- Employed Individuals, Estates and Trusts 14 1704 May 2001 (Including those w/ both Business and Compensation Income) 15 1706 July 1999 (ENCS) Quarterly Income Tax Return For Corporations, Partnerships and Other Non- 16 1707 July 1999 (ENCS) Individual Taxpayers Improperly Accumulated Earnings Tax 17 1800 July 1999 (ENCS) Return Capital Gains Tax Return For Onerous 18 1801 July 2003 (ENCS) Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt) 19 2000 June 2006 (ENCS) Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the 20 2000-OT June 2006 (ENCS) Local Stock Exchange Donor's Tax Return 21 2200A May 2006 (ENCS) Estate Tax Return 22 2200AN August 2003 (ENCS) Documentary Stamp Tax Declaration/ Return Documentary Stamp Tax Declaration/ Return 23 2200M September 2005 (ENCS) (One-Time Transactions) 24 2200P September 2005 (ENCS) Excise Tax Return for Alcohol Products Excise Tax Return for Automobiles & Non- Essential Goods Excise Tax Return for Mineral Products Excise Tax Return for Petroleum Products 25 2200T May 2006 (ENCS) Excise Tax Return for Tobacco Products Monthly Value-Added Tax Declaration 26 2550M February 2007 (ENCS) Quarterly Value-Added Tax Return Monthly Percentage Tax Return 27 2550Q February 2007 (ENCS) Quarterly Percentage Tax Return Percentage Tax Return For Transactions 28 2551M September 2005 (ENCS) Involving Shares of Stock Listed and Traded Through the Local Stock Exchange or 29 2551Q February 2002 (ENCS) Through Initial and/or Secondary Public Offering 30 2552 July 1999 (ENCS) Return of Percentage Tax Payable Under Special Laws 31 2553 July 1999 (ENCS) The eBIRForms Package is developed primarily to provide taxpayers with accessible and convenient service through easy preparation. eBIRForms 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 are highly susceptible to human error. The package allows the taxpayer to accomplish or fill up the forms offline. Taxpayers can directly encode data, validate, edit, save, delete, view and print the tax returns. The package has automatic computations and has the capability to validate information inputted by the taxpayers.

eBIRForms shall be available to all non-eFPS taxpayers with or without internet access. Taxpayers with internet access shall download the eBIRForms Package from the BIR website http://www.bir.gov.ph, while taxpayers without internet shall download the eBIRForms package from the BIR e-lounges. Taxpayers need the following system requirements to install and use the eBIRForms Package: a. Supported Operating System: Windows 2000/XP/Vista/7; b. Hard disk drive space needed: at least 50 MB free space; c. RAM memory needed; Runs best on 2GB or higher ActiveX components via Internet Explorer version 8 or higher d. eBIRForms Package is best viewed in 1152 x 864 screen resolution eBIRForms shall be printed on folio size bond paper (8.5" x 13"), portrait orientation/layout and page set up margins shall be Left: 0.146, Right: 0.148, Top: 0.14, Bottom: 0.14 inches. All revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible. (Original Signed) KIM S. JACINTO-HENARES Commissioner of Internal Revenue H-2 LBM____ LCG____ NMA____ LBM_____ EBQ_____ LGR_____ ARS_____ MLDR___ CACR___ EPC____ ESM____ AFD____