REVENUE MEMORANDUM CIRCULAR NO. 15-2012 issued on April 4, 2012 prescribes additional guidelines in the filing, receiving and processing of Taxable Year 2011 Income Tax Returns (ITRs) (BIR Form Nos. 1700, 1701 and 1702) prescribed under Revenue Regulations No. 19-2011. The Circular also defines the policies for filing of ITRs and all the prescribed attachments thereto for taxpayers who are mandated to use the Electronic Filing and Payment System (eFPS) facility until BIR Forms November 2011 ENCS versions are made available in the Bureau’s eFPS facility.
      Only the abovementioned enhanced BIR forms shall be used by taxpayers in filing their ITRs covering and starting with calendar year 2011, which are due for filing on or before April 16, 2012, and as well as the ITRs of juridical entities starting with those covered under ending January 31, 2012.
        All taxpayers are encouraged to use the interactive BIR forms in filling-up their ITRs which can be accessed and are downloadable from the BIR website (www.bir.gov.ph) through the “BIR Forms” link.
       In case the taxpayer needs additional rows/lines in accomplishing the “Schedule/s” provided in the BIR Form, a separate sheet shall have to be attached to the form using the format in the pertinent schedule/s, as indicated in the header portion/s of the applicable schedule/s of the ITR. The phrase “Additional Sheet Attached” shall be indicated on the last line of the pertinent part(s)/schedule(s) on the face of the ITR.
      The duly filled-up ITRs and additional sheet/s, if any, shall be submitted as follows:
              a. For Non-eFPS Taxpayers, the duly accomplished ITRs shall be printed in legal size                           bond  paper, landscape orientation/layout, signed by the taxpayer/authorized                                 officers/representatives and filed manually with the duly designated Authorized Agent                    Bank/Revenue District Office (RDO)/Revenue Collection Officers, as the case may be.
              b. For eFPS Taxpayers, the duly accomplished ITRs shall be filed using the following:
                  b.1 If with payment, use eFPS facility following the procedures in Annex A
                  b.2 If without payment, use the BIR email facility following the procedures in Annex B
                 The email address of the taxpayer registered in the eFPS facility shall be used in                               submitting the ITR, and additional sheet/s, if any, to the BIR email facility. Such forms                       submitted by the taxpayers using their registered email address are electronic                                 documents which are electronically signed, and are thus documents filed by the                                taxpayer as their ITR.
            For eFPS taxpayers, the accompanying schedules and attachments may still be filed with the concerned Large Taxpayers office/RDO where they are registered within 15 days after the manual filing of the return. Taxpayers shall also submit the duly accomplished signed hardcopy of the ITR interactive form attached when making their initial filing. For purpose of determining when returns are filed, it shall be when the initial efiling was duly accomplished.                                                       Immediately, upon the availability of the new ITR forms in the Bureau’s eFPS facility,       all eFPS taxpayers are required to electronically file (efile) the contents of the manually filed ITRs on the dates specified below.
             a. If the enhanced Forms are available on or before April 16, 2012 deadline – eFPS filers                       shall efile the contents of the previously filed ITR on or before April 16, 2012; or
             b. If the enhanced Forms are available after April 16, 2012 deadline – eFPS filers shall efile                   the contents of the previously filed ITR within 10 days from the announcement of the                        eFPS availability via the BIR website.
        The ITRs filed by non-eFPS taxpayers shall be encoded by the concerned RDO or the Document Processing Division, whichever is applicable, under Operations Memo Nos. 12-02-005 and 12-02-006 and other pertinent existing revenue issuances.