Tax compliance in the Philippines has shifted significantly toward digital platforms, with the Bureau of Internal Revenue (BIR) making e-filing the norm for many taxpayers. One key regulation in this transition is Revenue Regulation No. 6-2014 (RR 6-2014), which mandates certain taxpayers to use the eBIRForms system. Read more to learn who must file electronically, the forms covered, and the latest RMC No. 34-2025 updates.
Mandatory Digital Filing Under RR No. 6-2014
In the Philippines, Revenue Regulation No. 6-2014, issued on 8 September 2014, established the mandatory use of eBIRForms—both offline and online—as the electronic solution for certain taxpayers to file their BIR forms. It aimed to make tax preparation and filing more efficient, accurate, and secure by transitioning away from manual, error-prone processes.
eBIRForms comprises two delivery modes:
- An offline package, downloaded and used locally with built-in computation and validation tools.
- An online system, where forms can be filled out and submitted directly to the BIR portal.
The regulation mainly applies to non-eFPS filers and aims to improve tax data capture, streamline processing, and enhance compliance.
Who Is Required to Use eBIRForms?
Under RR 6-2014, the following must file using eBIRForms:
- Non-eFPS filers (example: small businesses, self-employed individuals, and Individual taxpayers not required to use the eFPS)
- Accredited Tax Agents (ATAs) and their clients.
- Accredited printers of receipts/invoices.
- One-Time Transaction (ONET) taxpayers.
- “No payment” return filers.
- Government-owned or -controlled corporations (GOCCs).
- Certain LGUs
- Cooperatives registered with the National Electrification Administration (NEA) and the Local Water Utilities Administration (LWUA).
The scope covers both individuals and entities outside the eFPS platform, including those with special filing conditions. Even taxpayers with no tax payable must file electronically if they fall under these categories.
BIR Forms Covered Under RR No. 6-2014
The eBIRForms package under RR 6-2014 includes 36 tax forms across different categories:
- Income tax returns
- Excise tax forms
- VAT forms
- Withholding tax forms
- Documentary stamp tax forms
- Percentage tax forms
- ONETT forms
- Payment forms
Whether filing monthly, quarterly, or annually, the goal is to ensure accuracy, prevent manual errors, and create a more traceable digital record for both the BIR and the taxpayer. With the BIR’s continued shift toward electronic filing, always verify whether eBIRForms support a specific form before filing.
2025 Updates Under RMC No. 34-2025
RMC No. 34-2025 updates the provisions of RR No. 6-2014, specifically for taxable year 2024 filings (due April 15, 2025). The changes are likely to continue in future years. The circular strengthens the Bureau of Internal Revenue’s (BIR) push toward full electronic filing and payment.
Key updates include:
- Mandatory e-Filing of AITRs – All Annual Income Tax Returns must be filed electronically via eFPS, eBIRForms, or accredited Tax Software Providers (TSPs).
- Limited Manual Filing Exceptions – Manual filing is allowed only for micro/small taxpayers using BIR Form No. 1701-MS, during BIR system downtimes, or when the Revenue District Office (RDO) grants an exemption for justifiable reasons.
- E-Payments Required – Tax payments should be made via authorized e-payment facilities unless exempted under special circumstances.
- Online Submission of Attachments – All required attachments (e.g., audited financial statements) must be submitted through the eAFS system, eBIRForms, or other designated digital platforms.
This update reinforces the BIR’s gradual shift toward a fully digital compliance environment, aiming to improve efficiency, reduce errors, and streamline taxpayer transactions.
Step-by-Step Guide to Filing via eBIRForms
Here is how to use eBIRForms for your business:
- Download the software – Access the BIR site to download the offline package or link to the online system.
- Install and prepare – Ensure your computer meets technical requirements.
- Fill out the forms—Offline users complete and validate forms locally on their computer. Online users log in and fill out forms directly on the platform.
- Submit the return – Offline users print and submit it at an AAB or RDO/RCO. Online users submit electronically and receive a Filing Reference Number (FRN).
- Keep proof of filing – Save the signed form or FRN confirmation.
- Pay any tax due – Use AABs or authorized online payment channels.
Following these steps ensures your return is valid and properly recorded in the BIR’s system.
Final Thoughts
RR 6-2014 set the foundation for widespread e-filing in the Philippines, and RMC 34-2025 builds on this by expanding electronic filing requirements. Expect a continued push for digital filings moving forward, with minimal exceptions. Ensure your completed forms are accurate, complete, and fully compliant before submission to avoid issues with the BIR. For expert assistance in form preparation and filing, Triple i Consulting is here to help.
Do You Need Assistance Filing and Submitting Your BIR Forms?
Filing BIR forms can be challenging, especially with strict documentation requirements and tight deadlines. Missing information, incomplete attachments, or late submissions may result in penalties, disallowed claims, or even a higher risk of audit.
That’s where Triple i Consulting comes in. Our team of experienced lawyers and accountants provides comprehensive support for your business registration, so you don’t have to stress over the paperwork.
Contact us today to schedule an initial consultation with one of our experts:
- Fill out the form below
- Call us at: +63 (02) 8540-9623
- Send an email to: info@tripleiconsulting.com
