There has been a lot of confusion lately regarding the ITR forms to be used this tax filing season. Taxpayers have started to panic upon hearing the news that everyone would now have to use electronic forms in their annual ITR filing this year.
This mainly stemmed from the BIR's issuance of Revenue Regulations (RR) 5-2015, which prescribes the mandatory electronic filing of eBIR forms by certain types of taxpayers, including "No Payment" returns, and imposing penalties on them (see previous blog post dated March 23, 2015).
However, this new regulation simply amends a previously-issued regulation, RR 6-2014, which mandates the use of eBIR forms for ALL other taxpayers that are not under EFPS. (Note: The Electronic Filing and Payment System is applicable only to large taxpayers and other top taxpayers upon prior notice by the BIR).
Starting September 1, 2014, the BIR no longer accepted pre-printed tax forms (even those printed through a PDF/Excel file) for the monthly business tax and quarterly income tax return filings. Instead, taxpayers would need to have a computer with internet connection and encode their tax return details using either the offline or online eBIR forms.
Starting September 1, 2014, the BIR no longer accepted pre-printed tax forms (even those printed through a PDF/Excel file) for the monthly business tax and quarterly income tax return filings. Instead, taxpayers would need to have a computer with internet connection and encode their tax return details using either the offline or online eBIR forms.
And what is the difference between offline and online eBIR forms? The forms are the exactly the same and the differences arise in the supposed taxpayer-users, the manner of access, and the mode of filing/payment.
Please see below for a quick guide.
Please see below for a quick guide.
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| *Mandatory non-EFPS taxpayers for online eBIR forms include the following:(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) |
However, upon checking the BIR site, the online eBIR forms are still NOT yet available up to now. Apparently, the BIR's system is not yet technically ready at this point to implement the online eBIR forms filing. With this, various BIR Revenue District Offices (RDOs) have advised taxpayers to use the offline eBIR forms until further notice that the online system is already available.
Meanwhile, come April 15, it is expected that, aside from self-employed and professionals, there will be a huge influx of salaried workers who need to file their annual ITRs -- i.e., they do not qualify for exemption from ITR filing, unlike regular salaried workers who only have one employer during the year and do not have other sources of income.
These annual ITR filers usually include:
For all these types of individual taxpayers, they would have to now use eBIR forms in filing their ITRs, much to their surprise.
While we understand the BIR's thrust towards a more effective and efficient tax collection system using electronic means, the BIR must also understand that not all taxpayers would be readily equipped to shift to this new electronic mode of ITR preparation/filing.
Not all would have computer/internet access and, even if there are BIR e-lounges, not all would be computer literate. Currently, there are also some technical and capacity issues that the BIR needs to resolve in order to ensure that its system can properly handle the deluge of ITR filers during this season.
With this, let us continue to hope and pray that the BIR will soon reconsider its prescribed electronic procedures in this year's ITR filing. Rather than immediately mandating the use of eBIR forms this April 15, the BIR should instead provide taxpayers with various options on the mode of ITR filing/payment that is most convenient for them, including allowing the taxpayers to revert back to the previous pre-printed or PDF/Excel file tax forms. This is the only way that we can encourage greater tax compliance and not dissuade taxpayers from fulfilling their tax obligation as good citizens of this country.
These annual ITR filers usually include:
- Those with mixed income -- i.e., salary plus income from other sources
- Those with two or more employers during the year -- this is the usual case for BPO workers.
For all these types of individual taxpayers, they would have to now use eBIR forms in filing their ITRs, much to their surprise.
While we understand the BIR's thrust towards a more effective and efficient tax collection system using electronic means, the BIR must also understand that not all taxpayers would be readily equipped to shift to this new electronic mode of ITR preparation/filing.
Not all would have computer/internet access and, even if there are BIR e-lounges, not all would be computer literate. Currently, there are also some technical and capacity issues that the BIR needs to resolve in order to ensure that its system can properly handle the deluge of ITR filers during this season.
With this, let us continue to hope and pray that the BIR will soon reconsider its prescribed electronic procedures in this year's ITR filing. Rather than immediately mandating the use of eBIR forms this April 15, the BIR should instead provide taxpayers with various options on the mode of ITR filing/payment that is most convenient for them, including allowing the taxpayers to revert back to the previous pre-printed or PDF/Excel file tax forms. This is the only way that we can encourage greater tax compliance and not dissuade taxpayers from fulfilling their tax obligation as good citizens of this country.
i am a single proprietor and i will just hire an auditor to provide us with an auditor's certification. is it correct that i fall under OFFLINE ebir forms? i still need to print the offline forms for submission to bir (because of no payment/no tax due)? thanks.
ReplyDeletehi, anna. if there's no payment/tax due, you are required to fill electronically the offline ebir forms. but, even if you email it, you still have to print it out, get the email notification from the BIR as proof of email submission and file the documents with the BIR. this procedure is based on the latest circular from the BIR issued just yesterday. thanks.
ReplyDeleteHow can I print my e-mail enrollment notification if until now their system is not available? I went to RDO this morning hoping they will receive the offline eBIR forms. Unfortunately, we were advice to go online. Even we told them their system is always unavailable. I asked them what if on the last day of filing we still can't login can they extend the deadline or do we have a penalty. They didn't answer my question instead I was advise to still try to login. Waste of time….
ReplyDeletesorry to hear about that jean. i think that's what many other taxpayers are experiencing. under the latest bir circular however, the enrollment is no longer required. you can just directly submit the offline eBIR forms online even without enrollment. please see the latest blogpost i shared today, april 10.
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