REVENUE MEMORANDUM CIRCULAR NO. 26-2015 issued on May 6, 2015 provides alternative modes in the filing of several returns using the electronic platforms of the BIR and re-efiling of all other forms.
     The Circular does not cover taxpayers who are not mandated to use Electronic Filing and Payment System (eFPS)/Electronic BIR Forms (eBIRForms) and who have not opted to file electronically, and thus, the existing procedures on manual filing shall apply.
      Taxpayers filing with payment or no payment using the Offline eBIRForms of BIR Forms Nos. 1601-C, 1601-E, 1601-F, 1600, 1602, 1603, 1606, 2551M, 2551Q, 2550M, 2550Q, 1700, 1701, 1702EX, 1702MX, 1702RT, 1701Q and 1702Q shall follow the procedures in Annex D of RMC No. 14-2015, and efile by attaching the xml file of said forms to e-mail.
     If returns is with payment, taxpayer shall print eMail Notification as evidence of efiled return from the BIR and the tax return, then proceed to an Authorized Agent Bank (AAB)/Collection Agent for the manual payment of tax following existing procedures.
    Taxpayers mandated to use the eFPS (e.g.TAMP), after several attempts of unsuccessful efiling, must print evidence/proof thereof (print screen with the message as given by the system) and present it to the AAB when they manually file and manually pay on or before the due dates of the respective returns following the existing procedures. They are also required to re-file electronically within fifteen (15) days after the statutory deadline set for the relevant returns starting return period April 2015, which will be filed May 2015. To protect them from penalties to be imposed in the future, said taxpayers should also report/call BIR Help Desk or BIR Contact Center (981-8888) on or before the due date and get the Trouble Ticket Log or Reference Number of their call.