REVENUE MEMORANDUM CIRCULAR NO. 24-2017 issued on March 8, 2017 provides addendum to Revenue Memorandum Circular (RMC) No. 14-2017 on the temporary suspension of enrollment to the Electronic Filing and Payment System (eFPS).

     Taxpayers required to secure the BIR Importer’s Clearance Certificate (ICC) and Broker’s Clearance Certificate and Government Bidder’s Tax Clearance are exempted from the provisions of RMC No. 14-2017 suspending eFPS enrollment during the period of March 1 to April 30 of every year.

     The Revenue District Office concerned shall continue to process eFPS application/s of the said taxpayer/s and shall activate their eFPS account/s immediately, upon verification of the completeness of documents submitted. Thereafter, taxpayer/s shall receive an auto-email notification/confirmation of successful eFPS enrollment.

     The said taxpayer/s who are successfully enrolled/activated to eFPS shall file their tax returns through the eFPS facility. If they do not receive an auto-email notification/confirmation of successful eFPS enrollment/activation within twenty-four (24) hours upon enrollment, they shall file their tax return/s thru the eBIRForms facility, until such time that the aforesaid autoemail notification/confirmation is received from the BIR.

     The aforementioned conditions shall apply only for the duration of the suspension of eFPS enrollment from March 1 to April 30 of every year.