RMC No. 21-2009 — Prescribes the procedures for all eFPS filers in filing tax returns affected by revenue issuances in the enhanced eFPS Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE March 18, 2009 REVENUE MEMORANDUM CIRCULAR NO. 21 � 2009 SUBJECT: Procedures for All eFPS Filers in Filing Tax Returns Affected by Revenue Issuances in the Enhanced eFPS TO : All Internal Revenue Officials, Employees and Others Concerned Relative to the enhancement of the following BIR Forms, which are now available in Electronic Filing and Payment System (eFPS), hereunder are the guidelines to be undertaken by all eFPS filers: BIR FORM NO. TITLE/DESCRIPTION Pertinent Revenue EFFECTIVITY Issuance DATE 1601 E Monthly Remittance Return Revenue Regulations (RR) June 3, 2005 Revised: Feb. 2007 of Creditable Income Taxes No. 8-2005 � additional Jan. 1, 2004 November 3, 2007 Withheld (Expanded) ATC refund to MERALCO December 2006 1702 Q Quarterly Income Tax users; Revised: October Return (For Corporations RR No. 30-2003 � add'l ATC for corporate Mgt. & Tech. 2007 and Partnerships) Monthly Value-Added Tax consultant 2550 M / 2550 Q Revised: February Declaration/Quarterly Value- RR 12-2007 � Payments for Added Tax Return MCIT is on a Quarterly 2007 Basis (Cumulative for 3 months) RR No. 2-2007 � amending RR No. 16 -2005, Sec. 4. 110-7 (b) re: 70% of the output tax Affected e-filers should amend their previously filed tax returns in eFPS within five (5) days from date of announcement via the BIR Web, by encoding the contents of return previously filed manually. E-payment should no longer be required if the tax due on the amended return is equal to the amount previously paid. However, if the tax due on the amended return is greater than the amount previously paid, the taxpayer shall e- pay the unpaid amount. Please disregard the system message "late filing..." for returns previously filed manually. Form's attachments such as; ALPHA LISTS, MAP & SAWT, shall be submitted thru [email protected] until further notice.

For e-filers of the following forms please take note of their availability and enhancement: BIR FORM NO. TITLE/DESCRIPTION Other Concerns TRANSACTION DATE 2553 Return of Percentage Tax Announcing the Availability Revised: July 1999 Payable Under Special in eFPS Go current Laws 2200 A Excise Tax Return for Announcing the Go current Revised: May 2006 Alcohol Products enhancement in filling up Excise Tax Return for 2200 AN Automobiles & Non- the Place of Revised: August Essential Goods Removal/production Column Excise Tax Return for 2003 Mineral Products 2200 M Revised: September Excise Tax Return for Petroleum Products 2005 2200 P Excise Tax Return for Revised: September Tobacco Products 2005 2200 T Revised: May 2006 (Original Signed) SIXTO S. ESQUIVIAS IV Commissioner of Internal Revenue