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 ITR. 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 tax. 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 certification fee.