REVENUE MEMORANDUM CIRCULAR NO. 10-2012 issued on March 19, 2012 prescribes the transition procedures for all Electronic Filing and Payment System (eFPS) filers in using the enhanced Income Tax Returns (November 2011 ENCS version of BIR Form Nos. 1700, 1701 and 1702 prescribed under Revenue Regulations No. 19-2011).
           The eFPS version of the enhanced BIR Forms are still in the testing stage. In view of this, the following work-around procedures shall be adopted by eFPS filers until the enhanced BIR forms are already available in the eFPS.
         a. eFPS filers are required to use and manually file the revised Income Tax forms, with the                   corresponding payment to any Authorized Agent Bank located within the territorial                         jurisdiction of the Revenue District Office/Large Taxpayers Office (RDO/LTO) where the                   taxpayer is registered. In case of “no payment returns”, the taxpayer shall file the above                 mentioned tax forms to the RDO/LTO where they are registered.
        b. Once the enhanced forms are available in the eFPS, eFPS filers are required to encode the               contents of the return previously filed manually, to wit:
            b.1 Enhanced Forms are available on or before the deadline – eFPS filers shall encode the                     contents of the return on or before April 16, 2012
           b.2 Enhanced Forms are available after the deadline of April 16, 2012 – eFPS filers shall                         encode the contents of the return within 10 days from date of announcement of the                         eFPS availability via the BIR website.
        c. e-Payment shall no longer be required if the tax due on the e-filed return is equal to the                  amount previously paid. However, if the tax due on the e-filed return is greater than the                  amount previously paid, taxpayer shall e-pay the unpaid amount, subject to applicable                     penalties in case e-filing is made after the due date for payment of Income Tax due.