CM 102.1 discusses the acceptance, remittance and collection processes when an eFPS-enrolled taxpayer electronically files the return and also electronically pays the tax liability.
CM 102.1.1 ACCEPTANCE AND REMITTANCE OF e-PAID TAX [Refer to FC 102.1.1]
The process of acceptance of tax payment made electronically consists of the acceptance of the e-paid tax by the eFPS AAB after a Confirmation Number has been issued to the taxpayer. Tax payments are then remitted by the AAB-HO to the BTr through the BSP and are recorded by the BTr. The BIR-RAD receives a daily report of collections from the AAB-HO through the eCRDC facility.
e-Filing of Return/Declaration/Form/Attachments
The eFPS taxpayer shall:
- Access eFPS button linked to BIR website at http://www.bir.gov.ph or https://my.bir.gov.ph;
- Click the “eFPS Login” to access eFPS login page;
- Click “OK” when the Security Alert Message appears. (This is to inform the users that all data entered and transmitted will be secured and encrypted);
- Supply the following information when the “eFPS login screen” appears and click “LOGIN”:
- Answer the challenge question displayed on the screen and click “SUBMIT”;
- Click the drop down list of registered BIR Forms, once the login is successful, to select the tax form to be e-filed from the list;
- Click “File Tax Return” after selecting the tax from the list;
- Choose from the option “On-line/Off-line” the preferred method (Access http:www.bir.gov.ph/info-eFPS for the detailed procedures in filing-out and submitting tax form in the eFPS);
- Validate the return being filed and click “Submit” button to complete e-filing;
- Wait for the generation of a Filing Reference Number. This means that the form has been successfully submitted thru eFPS;
- Submit the attachments of returns with Filing Reference Number to LTS-LTRAD 1to 3/LTEAD 1 and 2/ LTDO-Taxpayers Assistance Section (TAS)/RDO-Collection Section (CS) within fifteen (15) days from the date of filing, if not submitted electronically; and
- File the necessary request with the concerned LTS-LTAD I/ETRD/LTDO-TAS/RDO-(CS), for ease in retrieval thereof, in case a copy of the return is needed after the lapse of the retention period.
e-Payment of the Tax Due
The taxpayer shall:
- Click “Proceed to Payment” to perform e-payment after the generation of Filing Reference Number; and
- Click check box and select the mode of payment (Fund Transfer/Tax Debit Memo).
The eFPS AAB shall:
- Receive and process taxpayer’s payment instructions; and
- Issue online confirmation number to the taxpayer after the account has been successfully debited electronically in payment of his tax liability.
The AAB-Head Office (AAB-HO) shall:
- Prepare the CRDC and transmit to the BTr; submit the same to RAD through the eCRDC facility;
- Prepare the BSP Authority to Debit AAB-HO’s Demand Deposit Accounts (DDA) in favor of the BTr corresponding to the total daily collections for purposes of remitting the collection to the BTr thru the BSP. The remittance due date shall be based on the float period for eFPS transactions, as embodied in the written notification by the BIR; and
- Send the said DDA to BSP, copy furnished RAD, to effect the remittance of the tax collections to the BTr.
The BSP shall:
- Debit the AAB-HO’s DDA corresponding to the tax collections and credit the collection to the “Special Account-BIR Collection” of the Treasurer of the Philippines (TOP); and
- Prepare and submit daily thru email the BSP List of AAB remittances to BTr and the RAD.
The BTr shall:
- Prepare the JEV on tax collections from the AABs;
- Record the remittance of tax collections in its books of accounts daily; and
- Provide RAD with the copy of the JEV on recorded collections before the monthly closing of BTr’s books of accounts.
The RAD shall:
- Receive the eCRDC from AAB-HO in Comma Separated Value (CSV) Format;
- View the eCRDC validated file and export the Daily Summary Of Collections through AAB in excel format;
- Print the Daily Summary of Collection and match the CRDC data with the information from the BSP Authority to Debit, BSP List of AAB Daily Remittances, and the BTr JEV; and
- Prepare the BIR JEV and record the tax collections by the BIR in the eNGAS.
CM 102.1.2 PAYMENT THROUGH eFPS (TAXPAYER eFILES AND e-PAYS) COLLECTION REPORTING [Refer to FC 102.1.2]
FTP files of the eFPS transactions, in coordination with the SOD-ISOS. The FTP payment files are then transmitted electronically by the eFPS AAB to the RDC for uploading to the CBR-ITS database. The analysis, validation and preparation of the collection report are done by the LTDPQAD/LTDO/RDO/ The collections through eFPS are integrated with other tax collections in the consolidated monthly statistical report of revenue collections.
The eFPS AAB shall:
- Transmit electronically the Confirmation and Acknowledgement files to the BIR at the end of the day;
- Verify the receipt of the following auto emails sent by BIR on a specified schedule:
- Acknowledgement of receipt of FTP files
- Notification of non-receipt of FTP files
- Notification of rejection of FTP files
- Notification of no rejected FTP files
- Coordinate with the System Operations Division-Information System and Operations Service (SOD-ISOS), if the abovementioned auto emails were not received;
- Monitor the payment processing log of FTP files transmitted to the BIR in accordance with Bank Bulleting 2005-10;
- Evaluate/Investigate the case of unsuccessful FTP file transmission. Notify the BIR Help Desk and request for assistance, if needed;
- Transmit the FTP payment data to the RDC/ISOS-DC; and
- Prepare and submit the Daily Collection Report (Annex 100-1.13) to the Large Taxpayers Document Processing and Quality Assurance (LTDPQAD) and the RDC/ISIS-DC.
The RDC/ISOS-DC shall:
- Receive the payment information transmitted by the eFPS AAB and upload the payment data to the CBR-ITS database; and
- Generate the BIR Form No. 12.09 and forward to LTDPQAD/LTDO/RDO for validation not later than the 10th day of the following month.
The SOD-ISOS shall:
- Verify auto e-mails sent;
- Forward e-mail notifications not received by thee FPS AABs;
- Coordinate closely with eFPS AAB until the e-mail notification is received; and
- Coordinate with the network and systems administrator to resolve any technical issue.
The System Maintenance and Support Division (SMSD) shall:
- Generate monthly report of eFPS taxpayers who did not pay (whether electronically or manually over-the-counter); and
- Forward the report to the LTDPQAD/LTDO/RDO, for necessary validation.
The LTDPQAD/LTDO/RDO shall:
On a daily basis-
- Receive the Daily Collection Report from eFPS AAB;
- Retrieve/view the electronic returns data for error resolutions; and
- Analyze and resolve errors which the data capture system has not successfully processed.
On a monthly basis-
- Receive the monthly list of taxpayers who failed to pay and validate non-payment;
- Secure proof of payment, if the tax is paid, prepare a report thereon, and send to SMSD for uploading;
- Prepare and send a collection letter to the taxpayer, if the tax is unpaid;
- Receive the system-generated BIR Form No. 12.09 from ISOS-DC/RDC not later than the 10th day of the following month;
- Validate the collection data and, in case of discrepancy, make a request for data-fix in order to effect adjustments thereon; and
- Submit the duly validated BIR Form No. 12.09 not later than the 15th day of the following month to the Statistics Division and the Regional Collection Division/LTS.
The Regional Collection Division/LTS shall:
- Receive the validated BIR Form No. 12.09 from RDOs/LTDPQAD/LTDOs;
- Review and consolidate BIR Form No. 12.09 collection reports; and
- Submit consolidated BIR Form No. 12.09 to the Collection Service not later than the 20th day of the following month.