RMC No. 22-2015 — Provides alternative modes in the filing of BIR Form Nos. 1601-C and 1601-E using the electronic platforms of BIR

BUREAU OF INTERNAL REVENUE REPUBLICOFTHEPHILIPPINES DEPARTMENT OF FINANCE RECORDS MGT. DIVISION BUREAU OF INTERNAL RLVENUE APF 28 2065/ Q:2FPM UMak

RECEIVED April 28, 2015

REVENUE MEMORANDUM CIRCULAR NO. 22-2DK

SUBJECT : Alternative Mode in the Filing of BIR Form Nos. 1601-C and 1601-E Using the ELECTRONIC PLATFORMS of the BureaU of Internal Revenue (BIR)

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

said forms, shall follow_the same procedures in Annex D of RMC 14-2015 and efiled by attaching xml file to email. After validating the tax return, click "FINAL COPY", open the directory "C:\eBIRForms\IAF_RDO_Copy\" in the computer. Look for the xml file of the encoded tax Those taxpayers filing with payment or no payment using the Offline eBIRForms of the

return form with the following naming convention:

(e.g. 999999999000-1601C-042015.xml) wherein. 999999999999 - The First 12 digits is the TIN including the Branch Code; FILENAME =<999999999999-XXXXXX-99999999.Xml> 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

Form No eMail Subject eMail Address

Note: Sample eMail Subject = 040_1601E_999999999000_042015 1601-C 1601-E RDO_1601C_TIN_taxable_period RDO_1601E_TIN_taxable_period 1601E@bir.gov.ph 1601C@bir.gov.ph

and the tax return, then, proceed to Authorized Agent Bank (AAB)/Collection Agent for manual payment following existing procedures. 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;c

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unsuccessful eFPS attempts, then, RE-FILE ELECTRONICALLY not later than thirty (30) days from They should file on or before the due dates of the respective returns and attach the proof of the deadine. Thereafter, they should manually file and manually pay following existing procedures

in the BiR's systems as mentioned in the preceding paragraph. prescribed shall be waived provided that the subject returns have been re-Filed electronically Penalties imposed under RR 5-2015 on filing using a mode/venue different from that

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

Commissioner of Internal Revenue KIM S. JACINTO-HENARES

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