REVENUE MEMORANDUM CIRCULAR NO. 21-2015 issued on April 20, 2015 provides alternative modes in the filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using the electronic platforms of BIR.
   Taxpayers filing the said forms (with payment or without payment) using the Offline eBIRForms shall electronically submit said tax returns to the BIR via e-mail (to the e-mail address specified in this Circular) following the procedures in Annex D of Revenue Memorandum Circular (RMC) No. 14-2015. Once e-mailed to the BIR, taxpayers shall print the e-mail notification and bring it to the Authorized Agent Bank (AAB), as proof of e-filing, together with printed copy of tax return, for the manual payment of tax due.
     Taxpayers mandated to use the eFPS who were unsuccessful in the e-filing of their BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q (with payment and without payment) are also allowed to manually file the said tax returns and manually pay the corresponding taxes on or before the due dates following existing procedures. Said eFPS taxpayers, however, are also required to re-file electronically their manually filed Value-Added Tax/Percentage Tax Returns not later than thirty (30) days from the deadline.
     To protect eFPS taxpayers from being imposed penalties under Revenue Regulations No. 5-2015, they should also report their unsuccessful eFPS transaction to the BIR Help Desk or BIR Contact Center and get the Trouble Ticket Log or Reference Number of their call.