REVENUE MEMORANDUM ORDER NO. 10-2006 issued on April 4, 2006 prescribes the
revised guidelines and procedures in the adoption of Electronic Filing and Payment System
(eFPS) for computerized Revenue District Offices (RDOs).
eFPS shall be available to all taxpayers with e-mail account and internet access who are
registered with the BIR Integrated Tax System. Taxpayers who avail of eFPS shall enroll online
with the eFPS through BIR website. (http://www.bir.gov.ph) or through the BIR Portal
(https://my.bir.gov.ph). Enrollment to eFPS shall be mandatory for Large Taxpayers, Excise
Taxpayers, Top 10,000 Taxpayers identified/notified by the Commissioner, Stock Brokers,
Insurance Companies, Government Agencies and Instrumentalities including Local Government
Units and contractors and/or suppliers transacting business with government. Failure to comply
with this provision shall be punishable under Section 275 of the National Internal Revenue Code
of 1997 and the pertinent implementing regulations.
Corporate taxpayers shall be allowed to enroll up to a maximum of 3 user accounts for a
particular Taxpayer Identification Number (TIN). For juridical entities or artificial persons,
enrollment shall be made by the officers required by law to file the returns. The principal officers
may, however, delegate enrollment and filing of returns by issuing an authorization to
particular/identified company personnel.
All BIR prescribed tax returns may be filed electronically or manually upon the
discretion of the Commissioner of Internal Revenue (CIR), except for large taxpayers returns
handled by Large Taxpayers Service (LTS), which are required to be filed electronically. Filing
of returns and payment of taxes due thereon thru eFPS shall be mandatory for all Large
Taxpayers and Non-Large Taxpayers who received notification letter from the Commissioner.
These include the top 10,000 private corporations duly identified under RR No. 17-2003 which
shall include their branches; provided, they are located under the computerized RDOs.
The volunteering 200 or more Non-Large Taxpayers identified by the BIR who
previously availed of the option to file thru eFPS may continue to file their returns electronically
and still have the option to pay their taxes manually. If they opt to pay manually, they shall
present the Filing Reference Number Page issued by eFPS to the Authorized Agent Bank (AAB)
concerned. However, upon receipt of notification letter from the Commissioner of Internal
Revenue, filing of returns and payment of taxes thru eFPS shall become mandatory including
their branches located in computerized RDOs.
The e-filing of returns shall be available 24 hours a day, 7 days a week. However, the
electronic return for the applicable tax must be filed and the corresponding tax must be paid on
or before 10 p.m. of the due date. In case the eFPS is not available during due dates as declared
by BIR, taxpayers shall manually file their returns with the collecting agent (AAB) for returns
with payment, or with the RDO/LTS/Large Taxpayers District Office (LTDO) where they are
registered for no-payment returns.
Filing of returns thru eFPS under the different business industries classification shall
follow the existing procedures prescribed in RR 26-2002. Likewise, Monthly Remittance of
Final Income Tax Withheld (BIR Form 1601-F) shall also follow the staggered due dates
provided in RR 26-2002. BIR Form 1600 (Withholding of Valued Added Tax and Other
Percentage Taxes) shall be filed on or before the 10th day of the following month, due date for
payment of withholding tax.
Taxpayers filing refundable returns are not allowed to directly offset penalties arising
from late filing against the amount to be refunded, as indicated in the return.
Taxpayers availing of eFPS shall submit all required attachments of applicable BIR
Forms to the RDO/Large Taxpayers Audit Division (LTAD) I/LTAD II/LTDO where they are
registered within fifteen (15) days from date of filing. The required attachments must be with the
printed copy of e-filed returns with its Filing Reference Number. However, in case taxpayer
submits electronically the required Financial Statements as attachment for eFPS filed Income
Tax Return/s (ITR/s) with corresponding BIR Forms Nos. 1701 and 1702, the said Financial
Statements shall be converted first to .pdf file and winzipped before it shall be attached to the
Summary List of Sales and Purchases, which is the required attachment for Form 2550Q
and the Annual Alphalist of Income Payees and Taxes Withheld, which is the required
attachment for Form 1604CF and 1604E shall also be submitted electronically. Said attachments
shall pass first the validation module of BIR (please access http://www.bir.gov.ph/info-efps and
refer to 1604E and 1604 CF Validation Module Job Aid for the detailed procedures) and shall be
converted to .dat file and winzipped before it shall be attached to the forms.
Following the “pay as you file principle”, payment of taxes shall be made within banking
hours of the day the return was electronically filed for cases of manual payment or within the day
of e-filing for cases of electronic payment. However, no penalties shall be imposed for taxpayers
who e-filed earlier and paid at a later date but within the prescribed due date for the applicable
For taxpayers intending to utilize Tax Debit Memo (TDM) in the payment of taxes, their
returns shall have to be e-filed earlier than the due date to allow the BIR to issue TDM on or
before the due date of the applicable tax. If payment of taxes are to be made partly in cash and
partly in TDM, taxpayer shall e-file the return and use the e-payment facility of the system to pay
the portion of the tax in cash and thereafter, apply TDM on the remaining portion of the tax dues
or apply the TDM against the portion of the tax and pay the remaining balance thereof in cash.
All these must be done on or before the due date of the tax.
Payment of taxes electronically shall be done thru the bank debit system using the
internet banking facilities of any BIR AAB accredited to accept payment through eFPS (eFPS
AAB). To ensure the security/integrity of the transaction, eFPS AABs should require taxpayers
to enroll in their bank debit system using the internet banking facilities. Notwithstanding,
insurance companies/stock brokers shall still be required to e-pay their taxes with any of the
eFPS Bank chosen by the Insurance Commission/Philippine Stock Commission.
Taxes paid by the taxpayer through e-payment shall be deemed paid after a Confirmation
Number has been issued by the concerned eFPS AAB to the taxpayer and BIR. In addition, a
Bank Acknowledgement Number shall be issued by the AAB to the BIR to confirm that tax
payment has been credited to the account of the government or recognized as revenue by the
Bureau of Treasury.
Taxpayers may print via eFPS a copy of their tax returns filed within the following period
from the legislative due date of filing the return:
Frequency of Filing the Return Retention Period
Daily – three (3) months
Monthly – one (1) year
Quarterly – one (1) year
Annually – three (3) years
If a taxpayer needs a copy of the return filed after the abovementioned period, he shall
request for a Certification with the information mentioned in the filed return/form from the
RDO/LTADI/LTADII/LTDO where he is registered. Requirements for the issuance of said
certification are: letter request signed by the authorized officers, documentary stamps and