REVENUE MEMORANDUM ORDER NO. 24-2013 issued on September 11, 2013
prescribes the policies, guidelines and procedures on the use of Electronic BIR Forms
(eBIRForms) in relation to Revenue Memorandum Circular (RMC) No. 61-2012.
The prescribed policies, guidelines and procedures shall be applicable to non-Electronic
Filing and Payment System (non-eFPS) filers and to Accredited Tax Agents (ATAs) filing in
behalf of their clients who are non-eFPS filers.
The Offline eBIRForms Package shall be available for use by all non-eFPS filers with or
without internet access for the preparation of tax returns, while the Online eBIRForms System
shall be available for internet users for electronic submission or filing of tax returns.
Non-eFPS filers or taxpayers have the option to use the pre-printed BIR Forms available
at various Revenue District Offices (RDOs) or use the Offline eBIRForms Package for the
preparation of required tax returns.
Non-eFPS filers who shall file tax returns “without payment” (or ‘no payment returns’)
may opt to submit their tax returns at their respective RDOs manually or electronically submit
the same through the use of the Online eBIRForms System. Non-eFPS filers who shall file tax
returns “with payment” may submit the mandatory tax returns and pay the corresponding taxes
due through the Authorized Agent Banks (AABs) within the jurisdiction of their registered RDO
or the Revenue Collection Officers (RCOs), whichever is applicable. They may also file tax
returns through the Online eBIRForms System and pay through the Electronic Banking (eBanking) facilities of the AABs and other existing tax payment channels.
Non-eFPS filers may assign or designate an ATAs who shall represent them before the
BIR in the preparation and filing of tax returns upon online enrolment with the Online
eBIRForms System and upon submission of a duly notarized Authorization Letter to the
taxpayer’s registered RDO for account activation. The ATAs who are preparing and filing tax
returns in behalf of their clients are mandated to use the eBIRForms.
Tax Software Providers (TSPs) who provided tax preparation software to their clients
must also enroll with the Online eBIRForms System to test and certify the outputs of the said
software. Only a system-certified TSP tax preparation software shall be accepted by the Online
Tax agents or practitioners who are exempted to undergo accreditation proceedings
pursuant to Revenue Regulations No. 11-2006 are required to apply for accreditation by
following the prescribed procedures in existing rules and regulations. Subsequently, the said tax
agents or practitioners will be able to register and access the Online eBIRForms System as
“Accredited Tax Agent” to be able to represent their client in the preparation and filing of
The designation of ATA by the taxpayer may, at any time, be cancelled or revoked upon
execution of “Removal of Tax Agent” within the Online eBIRForms System and the
aforementioned action shall be completed upon submission of a duly notarized Notice of
Termination to the taxpayer’s registered RDO.
Any findings, errors, violations or infractions noted by the Regional and District Offices
on tax returns prepared, signed and filed by ATAs in behalf of their clients shall render both the
taxpayer and his/its tax agent civilly, administratively and criminally liable pursuant to RMC No.
82-2007, as amended.
The policies and guidelines on the use of the Offline eBIRForms Package and Online
eBIRForms System are specified in the Order.
Individual and corporate taxpayers shall be allowed to register or enroll up to a maximum
of 3 user accounts for a particular Tax Identification Number (TIN) on the use of Online
eBIRForms System. In case of unsuccessful validation of user’s account enrolment due to
information mismatch, the taxpayer, ATA or TSP must submit BIR Form 1905 (Update on
Registration Information) to his registered RDO for the information update with the Integrated
Tax System database.
For juridical or artificial entities, online enrolment shall be made by officers required by
law to file the returns, such as but not limited to the following:
For domestic corporations: the President, Vice President or Treasurer;
For partnerships: the managing partner;
For joint ventures: the managing head;
For resident foreign corporations: the Head Country Manager.
In relation to Section V(C)(5) of the Order, the authorized principal officer may delegate
the enrolment and filing of returns provided that a duly notarized authorization certificate was
issued by the principal officer/s to the identified company personnel. In case of change of
authorized company representative, the principal officer shall request for password reset from
their respective RDO and shall issue another duly notarized authorization certificate to the
newly-identified company personnel.
All accredited tax agents or practitioners shall initially use the Offline eBIRForms
Package for the preparation of tax returns. The duly accomplished returns shall be filed manually
and the tax due shall be paid at any AAB located within the territorial jurisdiction of the RDO
where the non-eFPS taxpayer they represent is registered. In case of ‘no payment returns’, the
same shall be filed manually with the RDO where the taxpayer they represent is registered or
with the concerned RCO under the same RDO, whichever is applicable.
The use of the Online eBIRForms System shall be used upon availability of the system to
be announced by the BIR.