No more manual BIR forms, only eBIRForms?
Recently, the Bureau of Internal Revenue issued Revenue Regulations (RR) No. 6-2014 making it mandatory for non-eFPS filers or taxpayers to use eBIRForms covering thirty six (36) BIR Forms in the preparation and filing of their returns effective September 24, 2014. Among those covered are:
- Accredited Tax Agents/Practitioners and all its client-taxpayers;
- Accredited Printers of Principal and Supplementary Receipts/Invoices;
- One-Time Transaction (ONETT) taxpayers;
- Those who shall file a “No Payment” Return;
- Government-Owned or -Controlled Corporations (GOCCs);
- Local Government Units (LGUs), except barangays; and
- Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA)
On the first month of it’s effectivity, questions regarding the eBIRForms mushroomed various social media networks and it turned out that a lot of taxpayers are not aware of the issuance and find the implementation really inefficient. One of the most common struggle is that, banks and RDOs are no longer accepting manual forms.