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EFPS

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Click Here to access Bureau of Internal Revenue (BIR) Electronic Filing and Payment System (EFPS)

FREQUENTLY ASKED QUESTIONS ON EFPS
Source: BIR Website

What is eFPS?
eFPS stands for Electronic Filing and Payment System, and it refers to the system developed and maintained by the Bureau of Internal Revenue (BIR) for electronically filing tax returns, including attachments, if any, and paying taxes due thereon, specifically through the internet.
What is e-Filing?
e-Filing is the process of electronically filing returns including attachments, if any, specifically through the internet.
What is e-Payment?
e-Payment is the process of electronically paying a tax liability through the internet banking facilities of Authorized Agent Banks (AABs).
Why do we need to use eFPS? What are its objectives?
With eFPS, taxpayers can avail of a paperless tax filing experience and can also pay their taxes online through the convenience of an internet-banking service via debit from their enrolled bank account. In addition, since eFPS is available on the Internet, taxpayers can file and pay for their taxes anytime, anywhere as long as he or she is using a computer with an internet connection.
What are the expected benefits of the system?
The eFPS is:- Convenient to use – it is quick and simple to use, as well as secure
– Interactive – information exchange is immediate and online, users get immediate feedback from the system when enrolling, e-filing or performing e-payments
– Self-validating – errors are minimized because all of the information supplied by the taxpayer is validated before final submission
– Fast – response or acknowledgment time is quicker than manual filing
– Readily available – eFPS is available 24 hours a day, 7 days a week including holidays
– Secure – return and payment transactions are more secure, as all data transmission is encrypted
– Cost effective – processing cost of returns and payments is minimized (e.g. receiving, pre-processing, encoding, error-handling and storage)
Who is eligible to use the system?
Qualified taxpayers who need to file and pay their taxes to the Philippine government are encouraged to use the system.
What do I need to get started with eFPS?
In order to use eFPS, you would need to use a computer with an Internet connection, usually, you would need a telephone line, a computer with modem, and a subscription for Internet service from an Internet service provider or ISP available in your locality.In addition, you need an Internet browser installed on your computer such as Microsoft Internet Explorer version 6 or higher, or Mozilla Firefox version 2 or higher, or Netscape Navigator version 6 or higher;And, e-mail account, so you can receive email notifications from eFPS and the BIR.Optionally, you would also need:-Adobe Reader version 8 or higher to view and fill up offline tax returns.-WinZIP or WinRAR to compress and uncompress file attachments to returns and downloadable offline tax return forms, and other files.-Microsoft PowerPoint 2000 or higher to view downloadable job aids and PowerPoint presentations-Microsoft Word 2000 or higher and Acrobat Reader to view additional downloadable information or help files, and others
When was the first implementation of eFPS?
The system was available online on June 1, 2001.
Is there any additional cost that the taxpayer will incur upon availment of this system?
None whatsoever, enrollment and usage of eFPS is FREE of charge. However, check with your bank (where you have enrolled for e-payment) if they charge fees and/or if your need to maintain a minimum ADB (Average Daily Balance).
What is the scope or coverage of the eFPS?
Currently the eFPS allows you to e-file and e-pay for the following forms:
FORM DESCRIPTION
Form 0605 Payment Form
Form 1600 Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld
Form 1600WP Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators
Form 1601C Monthly Remittance Return of Income Taxes Withheld on Compensation
Form 1601E Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
Form 1601F Monthly Remittance Return of Final Income Taxes Withheld
Form 1602 Monthly Remittance Return of Final Income Taxes Withheld On Interest Paid On Deposits and Yield On Deposit Subtitutes, Trust, etc.
Form 1603 Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File
Form 1604CF Annual Info Return of Income Taxes Withheld on Compensation and Final Withholding Taxes
Form 1604E Annual Info Return of Creditable Income Taxes (Expanded) / Income Payments Exempt from Withholding Taxes
Form 1700 Annual Income Tax Return for Individuals Earning Compensation Income (Including Non Business / Non Profession Related Income)
Form 1701 Annual Income Tax Return for Self Employed Individuals, Estates and Trusts (Including those with Business and Compensation Income)
Form 1701Q Quarterly Income Tax Return for Self Employed Individuals, Estates and Trusts (Including those with Business and Compensation Income)
Form 1702 Annual Income Tax Return for Corporation and Partnerships
Form 1702Q Quarterly income Tax Return for Corporations and Partnerships
Form 1704 Improperly Accumulated Earnings Tax Return
Form 2000 Documentary Stamp Tax Declaration / Return
Form 2200A Excise Tax Return for Alcohol Products
Form 2200AN Excise Tax Return for Automobiles and Non Essential Goods
Form 2200M Excise Tax Return for Mineral Products
Form 2200P Excise Tax Return for Petroleum Products
Form 2200T Excise Tax Return for Tobacco Products
Form 2550M Monthly Value Added Tax Declaration
Form 2550Q Quarterly Value Added Tax Return
Form 2551 Quarterly Percentage Tax Return
Form 2551M Monthly Percentage Tax Return
Form 2552 Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Public Offering
Form 2553 Return of Percentage Tax Payable under Special Laws
The current user coverage of eFPS includes:- Large Taxpayers
– Volunteering Taxpayer
– Top Twenty Thousand Companies
– Local Government Units
– Bidder/s
– Bank Borrower/s
– Stock Broker/s
– 10 Million Paid Up Capital
– CAS(Computerized Accounting System
– Volunteering Large & Non-Large Taxpayers registered with the Integrated Tax System and with e-mail account and internet access; and
– Volunteering BIR National Office employees
Is the transaction with eFPS secure?
Yes, security features are embedded in the system. The transmission of data on every transaction is encrypted and secured by the state-of-the-art technology provided by SSL (Secure Sockets Layer), which is the industry-standard protocol for secure Web-based communications, and VERISIGN. Likewise, user validation or authentication is handled by the system’s enrollment and log on facility, which has two levels of security username password, and challenge question. In addition, eFPS is securely hosted, protected by state-of-the-art security measures such as firewalls, intrusion detection and anti-virus systems to protect against network intrusions and extended downtime periods. AABs employ the same security measures to ensure that payment instructions sent by eFPS to their e-payment facilities are secure.
Where can I get information regarding enrollment procedures for eFPS?
Enrollment procedures for the Electronic Filing and Payment System can be viewed online at the eFPS webpage by accessing the BIR website at http://www.bir.gov.ph/info-eFPS
What are the steps in enrolling to eFPS?
Step 1: Access BIR website at http://www.bir.gov.ph, using your internet browser
Step 2: Click on eFPS icon to go the eFPS home page.
Step 3: From the eFPS Login page, click on Enroll to eFPS link.
Step 4: The eFPS enrollment form appears. Complete the required fields on the Enrollment Form page. Then, click on the “Submit” button.eFPS will inform you that your enrollment has been successfully received. Then you have to wait for an email message from BIR informing you of the status of your enrollment whether approved or disapproved. Once your account has been activated, you are ready to e-file and e-pay, and perform all the functions within eFPS.It is important for you to remember your username and password, as well as the correct answer to the challenge question. Keep your password and challenge question answer to yourself. Do not make it easy to guess, nor write it down.
What are the requirements in availing of the system?
First, you should be registered with BIR-Integrated Tax SystemNext you should submit a Certification from the President of the corporation authorizing two (2) officers to file return and to enroll for availment of the eFPS, as well as a Letter of Intent to avail of eFPSEnrollment in eFPSEnrollment with any AAB for use of their e-payment systems (if you intend to e-Pay)
How many days would it take for me to know if my enrollment was approved or rejected?
Expect an e-mail from the BIR within three (3) to ten (10) working days informing the status of your enrollment.
As a large taxpayer, do I need to enroll my branches separately?
No, only non-large taxpayers need to enroll their branches separately. Large taxpayers, however, are required to file a consolidated return through their head offices.
Can we submit more than one e-mail account during the enrollment?
No, you are only allowed to have one e-mail account per user for eFPS purposes. Taxpayers may have as much as three (3) user accounts for a single TIN.
How can you check whether the person enrolled in the eFPS are authorized by the taxpayer/company?
A verification of the Certification submitted will be conducted.
Can I enroll more than once?
No, you can only enroll once per company. However, once the initial user is activated, he/she may enroll additional users using the Enroll More Users facility on eFPS. Taxpayers may have as much as three (3) user accounts for a single TIN.
Do I also need to enroll with an eFPS AAB after enrolling with the eFPS?
Yes, you need to enroll separately to the e-payment facility of an eFPS AAB of your choice in accordance with the latter’s enrollment procedures.
What are the possible reasons / grounds for the rejection of enrollment?
There may be several reasons / grounds for the rejection of enrollment, these include, but not limited to, the following:a) Upon investigation, taxpayer was found to be bogus;b) e-mail address does not exist; andc) person enrolled is not authorized by President of the corporation.
Am I allowed to change my user password on a regular or periodic basis?
Yes, you are encouraged to change your user password regularly for security purposes using the Change User Info facility.
What if the user is no longer authorized to transact with eFPS in behalf of the company? Can the username be changed?
No, the username need not be changed. The Taxpayer must submit a Board Resolution or a similar written request to BIR for the revocation of access of an existing user. The same written request should indicate the name of a new authorized user, if the taxpayer wants to replace the old user. Once the request has been processed by BIR, the Taxpayer can now enroll the new authorized user thru the Enroll more Users facility of eFPS.
I forgot my password what will I do?
You may go to the eFPS Site and click the Forgot Password link. You need to supply your TIN, Branch Code, Username and Answer to the Challenge Question. An email will be sent to you with a system generated password.
I forgot my answer to the Challenge Question, what will I do?
Contact BIR helpdesk.
Can I file my return manually in case the eFPS is Unavailable?
Yes, you can file your returns manually if there is a system/technical error that renders it unavailable as announced through a Revenue Regulation or Revenue Memorandum Circular. A formal notification will subsequently be issued when system operations normalize/stabilize.
Do I have the option to choose what to file electronically or manually from the applicable forms covered by the system?
Only tax returns not covered by the system can be filed manually.
What would be my proof of e-filing a tax return?
A system generated filing reference number is issued for every successful filing transaction. You can inquire/print the said return thru the Tax Return Inquiry facility. The reference number is embedded on the upper right hand corner of the return, which shall serve as your proof for e-filing.
Will I be penalized for late e-filing if the cause was the unavailability of the eFPS?
No penalty will be charged to you for late e-filing, if during deadlines the eFPS was unavailable as announced through a Revenue Regulation or Revenue Memorandum Circular.
Can I amend my e-filed return?
Yes, for as long as no Letter of Authority has yet been issued for the investigation of the same.
Can I still access my previously e-filed tax returns in the same form that they appeared when I first e-filed them?
Yes, you can still access the electronic copies of the returns in their original format as e-filed via the eFPS for a period of two (2) months from filing thereof. After the said retention period, information in the returns is available in the ITS in a different format. Furthermore, you may secure a certification from the office where you are registered (RDO, LTS, LTDO) containing the information you supplied in the return which you e-filed via the eFPS.
Can I change the company information such as its address, telephone number or contact person in the eFPS Change User Information menu?
No, registration update is not covered by eFPS. Changes should be done through BIR Form 1905 and the same should be filed with the Large Taxpayers Assistance Division (LTAD) / Large Taxpayers District Office (LTDO) or at the Revenue District Office (RDO) where you are registered.
Will my payment be subjected to penalties if I e-file earlier than the deadline and pay either manually or electronically at a later date but within the due date?
Your payment will not be subjected to penalties if you e-file earlier and pay at a later date as long as it is done within the due date.
Will there be incentives if I avail of eFPS?
Yes. The deadline for e-filing of the covered tax returns is five (5) days later than the deadlines set for manually filing the covered tax returns. However, the 5-day extension of the deadline does not apply if the deadlines are set by law, to wit:
FORM NO. DESCRIPTION CODAL PROVISION FOR DEADLINE
1700 Annual Income Tax Return for Individuals Earning Purely Compensation Income Sec. 51 (C) April 15 of each year covering income for the preceding taxable year
1702 Annual Income Tax Return for Corporations and Partnerships Sec. 77 (B) On or before the fifteenth (15th) day of April or on or before the 15th day of the 4th month following the close of the fiscal year, as the case may be
1702Q Quarterly Income Tax Return for Corporations and Partnerships Sec. 77 (B) Within 60 days following the close of each of the first three (3) quarters of the taxable year
2550Q Quarterly VAT Return Sec. 114 (A) Within 25 days following the close of each taxable quarter prescribed for each taxpayer.
2551 Percentage Tax Return Sec 120 (A) Tax On Overseas Dispatch, Message or Conversation Originating from the Philippines Within 20 days after the end of each quarter.
Sec 125 Amusement Tax Within 20 days after the end of each quarter.
Sec 126 Tax on Winnings Within 20 days from the date the tax was deducted and withheld.
2200A
2200P
2200T
Excise Tax Returns on Alcohol Product
Excise Tax Returns of Petroleum Product
Excise Tax Returns on Tobacco Product
Sec. 130 (A) (2) before removal of domestic products from place of production
Until what time do the eFPS AABs accept e-payment?
Each Accredited Agent Bank (AAB) has its own cut-off time for accepting e-payment. Please inquire from your bank on their cut-off times.
If I am enrolled in three (3) AABs, can I pay in two banks for a single transaction?
No, you can only pay using one bank for a particular or single transaction.
Do I need to have an existing account with an AAB for e-payment purposes?
Yes, you have to have an existing account with an AAB for e-payment purposes. Please check with your chose eFPS AAB for fees and / or minimum ADB requirements.
Can I enroll and open an account in any of the AABs?
You can enroll and open an account (or use your existing accounts) with any eFPS AAB who are capable to accept payments through Internet banking facilities.
Can I pay my tax liabilities by check?
No, eFPS does not accept check payments.
Can we pay our income tax and excise tax using the Tax Debit Memo?
Yes, you can pay your tax liability reflected on your returns using the TDM by encoding the salient information written on the TDM on the system’s payment form except for withholding taxes.
When can I get the bank confirmation number for my e-payment transaction?
The confirmation number is issued by the eFPS AAB after your account has been successfully debited electronically after paying your tax liability. This is usually displayed on screen on the eFPS AABs epayment facility, and again displayed on the payment confirmation screen on eFPS. Otherwise, kindly confirm with your bank if the payment was received or you may inquire the payment details on eFPS the following day.
When is the return deemed filed and the tax due thereon deemed paid?
The return is deemed filed on the date appearing in, and after a Filing Reference Number is generated and issued to the taxpayer via the eFPS. The tax due thereon is deemed paid after a Confirmation Number is issued to the taxpayer and to the BIR by the AAB. In addition, an Acknowledgement Number shall be issued by the BIR to the taxpayer to confirm that the tax payment has been credited to the account of the government.
How will I know that penalties will be imposed on me for late e-filing?
For late filing, a system message will be displayed on the screen. The actual amount of penalties is computed for the Withholding and Excise Tax Returns. Other forms are subject to ITS validation.
Can I view the return and payment that I made?
Yes, this information is available online under the Tax Return Inquiry Facility. However, these returns will only be available for a period of up to two (2) months.
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Discussion

2 thoughts on “EFPS

  1. Hello 🙂
    What will I do after receiving an EFPS activation form?

    Posted by Joanne | March 12, 2015, 7:00 am
  2. Hi Sir Orlando,
    Where and how can i register to BIR-Integrated Tax System? Is it done on-line or shall i need to go to the RDO?
    Thank you.

    Posted by JongL | April 9, 2015, 4:31 am

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