BIR Philippines: New Revenue Regulation

October 12, 2014

The Bureau of Internal Revenue (BIR) recently published the Revenue Regulations (RR) No. 6-2014 prescribing the mandatory use of electronic BIR Forms (eBIRForms) in filing all tax returns by non-Electronic Filing and Payment System (eFPS) filers. This regulation covers non-EFPS filers as follows:

1) Accredited tax agents (ATAs) and all its client-taxpayers;
2) Accredited printers of principal and supplementary receipts/invoices;
3) One-time transaction (ONETT) taxpayers;
4) Those who shall file a “No Payment” Return;
5) Government-owned or -controlled corporations (GOCCs);
6) Local government units (LGUs), except barangays; and,
7) Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA).

The eBIRForms also covers thirty six (36) BIR forms comprising the following:

1) Income tax returns;
2) Excise tax forms;
3) VAT forms;
4) Withholding tax forms;
5) Documentary stamp tax forms;
6) Percentage tax forms;
7) ONETT forms; and,
8) Payment forms.

The eBIRForms was developed to provide accessible and convenient service to taxpayers, particularly the non-eFPS filers through easy preparation of tax returns. Using eBIRForms enhances the efficiency and accuracy in the filing of tax returns due to the improvements of the agency’s tax return data capture and storage.

Likewise, tax returns may be submitted manually using the eBIRForms Offline Package at their respective Revenue District Office (RDO) or electronically using the Online eBIRForms System. Additionally, procedures set forth under Revenue Memorandum Order No. 24-2013 must be followed and observed.

With a team of Certified Public Accountants, Triple i Consulting provides accounting services to companies from the most various sectors. Complying with the tax agency remains one of the most complex tasks in the Philippines and having a dedicated and experienced partner is essential.


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