The Bureau of Internal Revenue (BIR) in the Philippines offers taxpayers a convenient way to file and pay taxes through the Electronic Filing and Payment System (eFPS).
This online platform allows you to handle your tax obligations without the need to visit BIR offices, making tax compliance easier and more efficient.
With eFPS, taxpayers can conveniently handle their tax obligations from anywhere with an internet connection, using their enrolled bank’s online banking services.
The system also reduces errors by automatically validating data and speeds up the entire process by providing immediate confirmation of both filing and payment.
eFPS not only streamlines tax filing but also supports environmental sustainability by eliminating the need for paper-based transactions.
It is a major step in the BIR’s efforts to modernize tax administration and offer a more user-friendly platform for Filipino taxpayers.
Why Use BIR eFPS?
The BIR eFPS offers several advantages that can make tax filing and payment a smoother experience:
Time Efficiency
eFPS eliminates the need for physical visits to BIR offices, saving you valuable time that can be better spent on other tasks.
Convenience
With an internet connection, you can file and pay your taxes from anywhere, at any time, even outside of regular office hours.
Security
The eFPS platform uses advanced security measures to protect your personal and financial information during transactions.
Error Minimization
The system validates the data you input, reducing the likelihood of errors in your tax returns compared to manual filing.
Quick Processing
eFPS facilitates faster processing of your tax returns and provides immediate confirmation of both filing and payment.
Legal Framework Governing the BIR eFPS
The BIR eFPS (Electronic Filing and Payment System) operates under a robust legal framework established by key Philippine laws and regulations.
This structure guarantees the system’s compliance with national standards and provides a clear basis for its operation.
National Internal Revenue Code of 1997 (NIRC)
The core legal foundation for the eFPS is Section 244 of the National Internal Revenue Code of 1997 (NIRC).
This section authorizes the Bureau of Internal Revenue (BIR) to implement electronic methods for filing and paying taxes, allowing for a more modern and efficient tax process.
Electronic Commerce Act of 2000
The eFPS is also guided by the Electronic Commerce Act of 2000 (Republic Act No. 8792).
This Act promotes the use of electronic transactions and legally validates electronic documents and signatures.
The eFPS, relying on digital communication, functions within the framework provided by this law, making sure that online transactions are legally binding.
Revenue Regulations No. 9-2001
To formalize the use of eFPS, the BIR issued Revenue Regulations No. 9-2001 on August 3, 2001.
This regulation specifies procedures for electronic filing and payment through the eFPS.
It outlines requirements and guidelines for taxpayers, including mandatory e-filing and e-payment for certain groups, ensuring consistency in the process.
Revenue Memorandum Circulars (RMCs)
The BIR issues Revenue Memorandum Circulars (RMCs) to address operational aspects of the eFPS.
These circulars offer guidance on technical issues like system downtime and provide alternatives for filing when the eFPS is unavailable.
RMCs are essential for keeping taxpayers informed and maintaining smooth system operation even during challenges.
Revenue Memorandum Orders (RMOs)
Revenue Memorandum Orders (RMOs) provide specific instructions for the eFPS’s implementation and operation.
For instance, RMO No. 10-2006 details how to confirm e-payments through bank acknowledgement numbers, helping to keep payments accurate and verified.
Who Can Use BIR eFPS?
Not all taxpayers are required or eligible to use eFPS. The BIR mandates certain groups to file and pay taxes through eFPS, including:
- Taxpayer Account Management Program (TAMP) participants
- Entities required to obtain BIR-ICC and BIR-BCC
- National government agencies
- Licensed local contractors
- Enterprises enjoying fiscal incentives like those under PEZA and BOI
- Top 5,000 individual taxpayers
- Corporations with paid-up capital stock of PHP 10 million and above
- Corporations with a fully computerized accounting system (CAS)
- Procuring government agencies handling withholding VAT and percentage taxes
- Government bidders
- Large taxpayers
- Top 20,000 private corporations
- Insurance companies and stockbrokers
Taxpayers who do not fall into these categories can file their taxes manually or through the eBIRForms system.
How to Enroll in BIR eFPS
If you are required or choose to use eFPS, you must first enroll online. Here’s how to do it:
Step 1: Access the eFPS Website
Visit the official eFPS website at https://efps.bir.gov.ph.
Step 2: Click on “Enroll to eFPS”
This link will take you to the enrollment form where you can begin the registration process.
Step 3: Fill Out the Enrollment Form
Provide all necessary details, including your taxpayer information and bank account details. Make sure to verify all the data you input.
Step 4: Submit the Form
Click the “Submit” button after completing the form. A notification should pop up confirming that your enrollment has been received.
Step 5: Wait for Email Confirmation
The BIR will send you an email confirming your enrollment status. This process usually takes between 3 to 10 working days.
Step 6: Activate Your Account
If your enrollment is approved, follow the instructions provided by the BIR to activate your eFPS account.
How to File and Pay Taxes Using BIR eFPS
Once your eFPS account is active, you can start filing and paying your taxes online. Follow these steps:
Step 1: Fill Out the ITR Form
Select and complete the Income Tax Return (ITR) form that corresponds to your taxpayer category.
Step 2: Proceed to Payment
At the bottom of the form, click the “Proceed to Payment” button.
Step 3: Select a Payment Mode
Choose from the available payment methods, which may include fund transfer, tax debit memo, or tax remittance advice.
Step 4: Complete the Payment Form
Fill out the necessary fields in the payment form and click “Submit.”
Step 5: Redirect to Bank’s Online Banking Site
You will be redirected to your bank’s online banking platform, where you can finalize your payment.
Step 6: Check for Confirmation
After completing the payment, check your email for a confirmation message from your bank and the BIR, confirming the successful e-filing and payment.
Important Reminders for Using eFPS
To avoid issues when using eFPS, keep these considerations in mind:
Browser Compatibility
Make sure your browser is up to date. eFPS is compatible with Google Chrome version 45 and up, Mozilla Firefox version 40 and up, Internet Explorer version 11 and up, and Safari for Mac users.
Pop-up Blockers
Disable your browser’s pop-up blocker before accessing the eFPS site to prevent errors in loading the page.
ITR Availability
The BIR occasionally updates ITR forms. If the latest version of a specific tax return is not available in eFPS, you may need to file manually or use the eBIRForms facility and pay through authorized agent banks.
Account Funding
Ensure that your bank account is adequately funded before initiating any tax payments through eFPS.
Payment Timing
Complete your payment before 12:00 noon on the deadline day to avoid penalties. If you encounter issues, coordinate with your bank for alternative payment options.
Video: #askREVIE | What are the steps in enrolling to eFPS?
The video explains the step-by-step process for enrolling in the Electronic Filing and Payment System (eFPS). It covers creating an account, filling out the necessary forms, and submitting required documents. The guide aims to simplify the enrollment procedure for taxpayers. Watch the video to understand and complete the eFPS enrollment seamlessly.
Conclusion
The BIR eFPS is a valuable tool for simplifying tax filing and payment in the Philippines.
By understanding the benefits, who can use it, how to enroll, and the correct filing procedures, you can efficiently manage your tax obligations online.
Using eFPS not only saves time but also offers the convenience of handling taxes securely and effectively from wherever you are.