2 DAYS TO GO: LATEST UPDATE ON EBIR FORMS!

* Mandatory eBIR form taxpayers under RR 6-2014, as amended by RR 5-2015: 

1.  Accredited Tax Agents/Practitioners and all its client-taxpayers
2. Accredited Printers of Principal and Supplementary Receipts/Invoices; 
3. One-Time Transaction (ONETT) taxpayers; 
4. Those who shall file a "No Payment" Return; 
5. Government-Owned or -Controlled Corporations (GOCCs); 
6.  Local Government Units (LGUs), except barangays; and   
7. Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA).

** EFPS taxpayers include large taxpayers and other top taxpayers under Taxpayers' Account Management Program (TAMP). They are required to also perform electronic payment.  Under RMC 18-2015, however, new enrollees with pending bank enrollment are allowed to do manual payment in the meantime.

Last April 11, 2015, the BIR issued Revenue Memorandum Circular (RMC) 18-2015, which is the latest among the string of issuances on the new eBIR forms requirement. 

After much clamor from distraught taxpayers plus statements from tax experts and legislators, the BIR finally relented and allowed "No payment" tax returns to be filed manually in time for the looming April 15 deadline.  These returns are among those mandated to be electronically filed by the BIR under RR 5-2015, which was issued only last March 17, 2015. "No payment" tax returns are usually filed by micro-entrepreneurs and low-income professionals. 

However, the BIR stood pat on its ground to continue to require these "No payment" tax returns to be electronically filed on or before June 15, 2015. Failure to do so would still expose them to the P1,000 penalty and 25% surcharge.  

At the very least, taxpayers can breathe a sigh of relief on the eBIR forms FOR NOW. We just hope that the information would be properly and immediately cascaded to all RDOs nationwide to allow practically most taxpayers to file their ITRs manually, just like before.

For a quick summary of how to file your ITRs this April 15, please see table above for your reference.  Please feel free to share this with all other taxpayers who got confused with the various eBIR form announcements by the BIR.   

PS - If you need help with your ITR forms, kindly visit the Lingkod TMAP Help Desk at the BIR Revenue Regions No. 7 (Quezon City), No. 8 (Makati) and No. 6 (Manila) from 8:00 am to 5:00 pm from April 13 to 15, 2015.  Tax experts from TMAP's member-firms will be there to assist you for free. This is an annual public-service project by TMAP in partnership with the BIR.