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Online eBIRForms System - File Electronically and Pay Manually
Electronic Filing and Payment System (EFPS)- File and Pay Electronically
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Taxpayer Account Management Program (TAMP) Taxpayers
(RR No. 10-2014)
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Accredited Importer and Prospective Importer required to secure the BIR-ICC and BIR-BCC
(RR No. 10-2014)
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National Government Agencies(NGAs) (RR No. 1-2013)
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All Licensed Local Contractors(RR No. 10-2012))
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Enterprises Enjoying Fiscal Incentives (PEZA,BOI, Various Zone authorities,
Etc) (RR No 1-2010)
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Top 5,000 Individual Taxpayers(RR No. 6-2009)
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Corporations with Paid-Up Capital Stock of P10 Million and above
(RR No. 10-2007)
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Corporations with Complete Computerized System
(RR No. 10-2007)
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Procuring Government Agencies withrespect to Withholding of VAT and
Percentage Taxes(RR No. 3-2005)
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Government Bidders(RR No. 3-2005)
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Large Taxpayers(RR No. 2-2002 as amended)
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Top 20,000 Private Corporations(RR No. 2-98 as amended)
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Accredited Tax Agents/Practitionersand all its client-taxpayers
(RR No. 6-2014)
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Accredited Printers of Principal and Supplementary Receipts/Invoices
(RR No. 6-2014)
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One-Time Transaction (ONETT)Taxpayers
(RR No. 6-2014)
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Those who shall file a“No-Payment” Return
(RR No. 6-2014)
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Government-Owned or –Controlled Corporations (GOCCS)
(RR No. 6-2014)
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Local Government Units (LGUs)except barangays(RR No. 6-2014)
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Cooperatives, registered with National Electrification Administration (NEA)
and Local Water Utilities Administration (LWUA)
(RR No. 6-2014)
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Amended Revenue Regulations No. 6- 2014
dated September 5, 2014 by imposingPenalties for Failure to FILE ReturnsUnder the Electronic Systems of the BIRfor those Taxpayers Mandatorily Coveredby eBIRForms or eFPS
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• Allows the manual filing and payment of certaintax returns by eFPS/Electronic eBIRForms taxpayersAFTER several attempts of unsuccessful e-filingsubject to the following:
-Print evidence/proof of attempts (print screen with the message);
- Report/call HELPDESK and get Trouble Ticket Logon or before due date;
- Report to BIR CONTACT CENTER 981-8888 and getreference number of the call;
- RE-FILE ELECTRONICALLY WITHIN FIFTEEN (15)DAYS AFTER THE STATUTORY DEADLINES
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“Life is best for those who want to live it;difficult for those who analyze it;and worse for those who criticize it.Our attitudes define life”
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