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CM 102.2 - PAYMENT THROUGH eFPS (e-FILING OF TAX RETURN AND PAYMENT OF TAX DUE THRU OTC AND/OR MANUAL FILING AND PAYMENT OF eFPS TAXPAYERS)

Manual filing and/or manual payment by eFPS taxpayer is allowed when a taxpayer is unable to e-file and/or e-pay due to the unavailability or limited capability of the eFPS, as announced by the Information System Group (ISG) of the BIR thru an official memorandum posted in the BIR website on the deadline date or the day before the tax deadline.[1]

The taxpayer who was not able to e-file is still required to lodge/file via eFPS the applicable tax return/form/declaration up to the step of getting the Filing Reference Number, within fifteen (15) days from the date of manual filing of the tax return/form/declaration to ensure the submission of complete and accurate tax return/form/declaration data for uploading to the ITS.

A taxpayer can manually file its/his/her return/form/declaration and pay the tax due thereon thru the AAB’s “debit system” using the taxpayer’s account with any bank where the account is being maintained, even if the depository bank is an AAB of any/another RDO within the same Revenue Region, provided the return/form/declaration reflects the correct RDO Code of the home RDO.

CM 102.2.1         e-FILING OF TAX RETURN/FORM/DECLARATION AND PAYMET OF TAX DUE THRU OTC AND/OR MANUAL FILING AND PAYMENT OF eFPS TAXPAYERS – REMITTANCE [Refer to FC 102.2.1]

The remittance process for the transactions of eFPS taxpayers who e-filed the return/form/declaration but paid thru OTC and/or manually filed their tax returns/forms/declarations and paid OTC shall be in accordance with the procedures in the AAB-OTC transactions.

The taxpayer shall:

  1. Print three (3) copies of the system-generated Filing Reference Number Page, if the taxpayer was able to e-file or fill up a tax return/form/declaration and deposit slip;
  2. Present all the copies of the system-generated Filing Reference Number Page or manually filled-up tax return/form/declaration and deposit slip to the AAB branch for payment of tax due;
  3. Pay the tax due over-the-counter of the AAB branch; and
  4. Receive two copies of the validated Filing Reference Number Form Page, tax return/form/declaration and deposit slip from the bank as proof of payment.

The AAB Branch shall:

  1. Receive three (3) copies of the system-generated Filing Reference Number Page, or the manually filled-up tax return/form/declaration and deposit slip from the eFPS taxpayer;
  2. Accept the payment and machine-validate the Filing Reference Number Page or the manually filled-up tax return/form/declaration and deposit slip;
  3. Process the tax payment in accordance with the procedures in the AAB-OTC transactions; and
  4. Remit to the BTr, thru the BSP, the tax payment by the eFPS taxpayer who piad thru OTC transaction, in accordance with the procedures in the remittance of collections through AAB-OTC transactions.

The BIR-RAD shall record payments from eFPS taxpayers in the eNGAS likewise following the procedures indicated in the RAD portion in CM 101.1 AAB Over-the-Counter (OTC) Acceptance of Tax Payment and Remittance of the Manual.

CM 102.2.2         eFILING OF THE TAX RETURN/FORM/DECLARATION AND PAYMENT OF TAX DUE THRU OTC AND/OR MANUAL FILING AND PAYMENT OF eFPS TAXPAYERS – COLLECTION REPORTING [Refer to FC 102.2.2]

The process of reporting collections from the manual payment of eFPS taxpayers shall basically be the same as the processing of payment through OTC transactions.

The eFPS-AAB shall:

  1. Separate and batch the tax-return/form/declaration, related attachments, and the deposit slip of eFPS taxpayers from regular taxpayers; and
  2. Process OTC payments of eFPS taxpayers separately from regular taxpayers, in accordance with the procedures for reporting collection for AAB-OTC transactions.

The BIR shall proceed with the uploading of tax payment data transmitted by the eFPS AAB into the ITS database by the RDC; retrieval of tax returns, CBR and RPS processing, and reporting of collections by the LTDOs/LTDPQAD/RDOs. The collections from the OTC payments of eFPS taxpayers shall be integrated with the other tax collections in the consolidated statistical report of revenue collections prepared on a monthly basis (Refer to CM 101.2 Payment through AAB for OTC Transactions- Collection Reporting).

 

[1] RMC No. 33-2008 and RMC No. 43-2008.