THE BUREAU of Internal Revenue (BIR) continuously enhances and develops electronic services (e-Services) to provide faster, more reliable and more convenient services for taxpayers, as well as to improve its tax return data capture and storage.
Last Oct. 16, 2012, the BIR authorized the use of the electronic BIR Forms (eBIRForms) through Revenue Memorandum Circular No. (RMC) 061-12. The eBIRForm is a better, more reliable alternative to the manual process of filling tax returns on pre-printed forms because it allows taxpayers to directly encode data, compute taxes, validate information, save progress, and print the tax returns offline.
There are 36 available eBIRForms including: income tax returns, excise tax forms, value-added tax (VAT) forms, withholding tax forms, documentary stamp tax (DST) forms, percentage tax forms, one-time transaction (ONETT) forms and payment form.
To download the eBIRForms Package, taxpayers may either download directly from the BIR Web site (www.bir.gov.ph), or via the BIR e-lounges located at Revenue Region 8 in Makati City and Revenue District Office (RDO) 43B in Pasig City, among others. The BIR e-lounges are manned by BIR personnel to help users, and are open during business days from 8 a.m. to 5 p.m.
With regard to filing tax returns “with payment”, there are two options available:
a. print the forms, submit and pay the corresponding taxes due through Authorized Agent Banks (AABs) within the jurisdiction of their registered RDO
b. file tax returns through the online eBIRForms system and pay through the e-Banking facilities of AABs
Taxpayers who are using eBIRForms may refer to the guidelines set forth in Revenue Memorandum Order No. (RMO) 24-2013.
Last week, the BIR issued Revenue Regulations No. (RR) 06-14, which enumerates the following Non-Electronic Filing and Payment System (Non-eFPS) taxpayers who are mandated to use the eBIRForms in filing all tax returns:
a. accredited tax agents/practitioners and all its client-taxpayers
Accredited tax practitioners are those included in the List of Accredited Tax Practitioners as published in the BIR website, which includes only those accredited as of January 2, 2013, as well as those filing on behalf of their clients.
b. accredited printers of principal and supplementary receipts/invoices
c. ONETT taxpayers
ONETT covers transactions subject to final capital gains tax on sale of real properties considered as capital assets as well as capital gains tax on sale, transfer or assignment of stocks not traded in the Philippine Stock Exchange, expanded withholding tax on sale of real properties considered as ordinary assets, donor’s tax, estate tax and Documentary Stamp Tax.
d. Those who shall file a “no payment” return
“No payment returns” refer to tax returns that do not indicate any tax payable (e.g., breakeven, no transaction, refundable or second installment tax return). Non-EFPS taxpayers who have to file no payment returns have the option to use the pre-printed forms once there is a tax payment for the covered period.
e. Government-owned or -controlled corporations (GOCCs)
f. Local Government Units (LGUs), except barangays
g. Cooperatives registered with the National Electrification Administration (NEA) and the Local Water Utilities Administration (LWUA)
RR 06-14 was only published last Sept. 9, but it will already implemented on Sept. 24, or a mere 15 days after the issuance’s publication in a newspaper of general circulation.
Since most of the big companies in the Philippines are EFPS-registered, RR 06-14 targets small scale businesses and individuals. Considering the vast number of taxpayers concerned, the 15-day notice is not enough time for these taxpayers to prepare for compliance. Since not all taxpayers keep abreast of tax updates posted in the BIR Web site or printed in the newspapers, the dissemination of this development should also be the BIR’s top priority.
Moreover, considering the short notice for compliance, the BIR should also be lenient in case of errors during the first phase of implementation.
Fairly speaking, the BIR should be commended for its continuous effort to improve its services. However, for these changes to be effective, the BIR must provide sufficient guidance for those concerned and assign personnel who will be easily accessible for clarifications and inquiries.
Most people are resistant to change. However, when it comes to technology, we should accept that change is not only inevitable; it’s necessary.
Rochier T. Yao is a manager with the Tax Advisory and Compliance division of Punongbayan & Araullo.
source: Businessworld
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