REVENUE MEMORANDUM CIRCULAR NO. 21-2009 issued on April 22, 2009 prescribes the procedures for all Electronic Filing and Payment System (eFPS) filers in filing tax returns affected by revenue issuances in the enhanced eFPS.
Relative to the enhancement of the following BIR Forms, which are now available in eFPS, hereunder are the guidelines to be undertaken by all eFPS filers:
| BIR FORM NO. | TITLE/DESCRIPTION | Pertinent Revenue Issuance | EFFECTIVITY DATE |
|---|---|---|---|
| 1601 E Revised: Feb. 2007 | Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) | Revenue Regulations (RR) No. 8-2005 – additional ATC refund to MERALCO users; RR No. 30-2003 – add’l ATC for corporate Mgt. & Tech. consultant | June 3, 2005 Jan. 1, 2004 |
| 1702 Q Revised: October 2007 | Quarterly Income Tax Return (For Corporations and Partnerships) | RR 12-2007 – Payments for MCIT is on a Quarterly Basis | November 3, 2007 |
| 2550 M / 2550 Q Revised: February 2007 | Monthly Value-Added Tax Declaration/ Quarterly Value-Added Tax Return (Cumulative for 3 months) | RR No. 2-2007 – amending RR No. 16-2005, Sec. 4. 110-7 (b) re: 70% of the output tax | December 2006 |
Affected e- filers should amend their previously filed tax returns in eFPS within five (5) days from the date of announcement via the BIR Web, by encoding the contents of return previously filed manually. E-payment should no longer be required if the tax due on the amended return is equal to the amount previously paid. However, if the tax due on the amended return is greater than the amount previously paid, the taxpayer shall e-pay the unpaid amount. They should also disregard the system message “late filling…” for returns previously filed manually.
Form’s attachments such as Alphalists, MAP & SAWT, shall be submitted thru esubmission@bir.gov.ph until further notice.
E-filers of the following forms are advised to take note of their availability and enhancement:
| BIR FORM NO. | TITLE/DESCRIPTION | Other Concerns | TRANSACTION DATE |
|---|---|---|---|
| 2553 Revised: July 1999 | Return of Percentage Tax Payable Under Special Laws | Announcing the Availability in eFPS | Go current |
| 2200 A Revised: May 2006 | Excise Tax Returns for Alcohol Products | Announcing the enhancement in filling up the Place of Removal/Production Column | Go current |
| 2200 AN Revised: August 2003 | Excise Tax Return for Automobiles & Non- Essential Goods | ||
| 2200 M Revised: September 2005 | Excise Tax Return for Mineral Products | ||
| 2200 P Revised: September 2005 | Excise Tax Return for Petroleum Products | ||
| 2200 T Revised: May 2006 | Excise Tax Return for Tobacco Products |