REVENUE MEMORANDUM CIRCULAR NO. 14-2015 issued on April 6, 2015 prescribes the guidelines in the filing, receiving and processing of Income Tax Returns (ITRs) (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX) for Taxable Year 2014 using the Electronic Platform of BIR, as well as defines the policies for the filing of ITRs which are due on or before April 15, 2015.
     All taxpayers mandated to use Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms) are advised to use the latest version of Offline eBIRForms Package which can be accessed from the BIR website (www.bir.gov.ph) through the eServicesàeBIRForms link. Taxpayers using the said package can directly encode data and validate the entries as it can do automatic computation, edit, save, delete, view, print and submit their tax returns following the steps specified in the Circular. The date when the returns are filed shall be the date when the original eFiling was duly submitted.
     Taxpayers mandated to use eBIRForms and file electronically who had already filed manually are mandated to re-file electronically on or before April 15, 2015. Those who re-file electronically on or before April 15, 2015 shall not be subject to the P1,000.00 compromise penalty and 25% surcharge for wrong venue.
     The accompanying schedules and manual attachments (i.e. Financial Statements, Statement of Management Responsibility, DVD-R with sworn declaration per Revenue Regulations No. 2-2015 [BIR Form Nos. 2307/2316], etc.) shall still be manually filed within fifteen (15) days after the electronic filing of the return to the concerned Large Taxpayers Office/Revenue District Office where they are registered. Taxpayers shall also submit the duly accomplished signed hard copy of the ITR with printed email notification received from eBIRForms facility, together with the said schedules and attachments. The Summary Alphalist of Withholding Tax using the Data Entry Module of the BIR shall be emailed to esubmission@bir.gov.ph.

    Juridical entities/corporations and individuals enrolling online their authorized representatives need to submit to BIR a certification authorizing a maximum of three (3) personnel to file returns under Section 52A of the National Internal Revenue Code (President or Authorized Representative and/or Treasurer/Asst. Treasurer of the Corporation). Individuals enrolling online for themselves shall be automatically approved without submitting any documents to BIR.
     The Circular does not cover taxpayers who are not mandated to use eFPS/eBIRForms and who have not opted to file electronically.