“IT IS very strange that the years teach us patience -- that the shorter our time, the greater our capacity for waiting.”
-- Elizabeth Taylor, A Wreath of Roses
The efforts of the Bureau of Internal Revenue (BIR) to embrace technology and continuously look into efficient measures for easy preparation and filing of tax returns have been noticeable and commendable. Just recently, the BIR ordered the mandatory implementation of the Electronic Bureau of Internal Revenue Forms or eBIRForms. The eBIRForms system was developed to provide taxpayers particularly the Non-Electronic Filing and Payment System (Non-eFPS) filers with accessible and convenient service through easy preparation and filing of tax returns. The use of eBIRForms shall improve the BIR’s tax return data capture and storage thereby enhancing efficiency and accuracy in the filing of tax returns.
Revenue Regulations (RR) No. 6-2014, which became effective last Sept. 24, prescribes the mandatory use of eBIRForms in the filing of all tax returns by Non-eFPS filers particularly Accredited Tax Agents/Practitioners, Accredited Printers of Principal and Supplementary Receipts/Invoices, and One-time Transaction (ONETT) Taxpayers.
It makes it mandatory for non-eFPS filers or taxpayers to use eBIRForms covering 36 BIR Forms in the preparation and filing of their tax returns relative to the existing revenue issuances under Revenue Memorandum Circular (RMC) No. 61-2012, “Authorizing the Use of eBIRForms Package in Preparation and Filing of Tax Returns” and Revenue Memorandum Order (RMO) No. 24-2013, “Prescribing the Guidelines, Policies and Procedures on the Use of eBIRForms in Relation to RMC No. 61-2012”.
eBIRForms refer to the two types of electronic services (e-Services) provided by the BIR relative to the preparation, generation and submission of tax returns, which are the following:
a. Offline eBIRForms Package is a tax preparation software that allows taxpayers and Authorized Tax Agents/Practitioners (ATAs) to accomplish or fill-up tax forms offline. Instead of the conventional manual process of completing tax returns on pre-printed forms that is highly susceptible to human error, taxpayers or ATAs can directly encode data, validate, edit, save, delete, view, print and submit their tax returns. The package can also do automatic computations and has the capability to validate information encoded by taxpayers/ATAs.
Taxpayers/ATAs can submit the returns to the Online eBIRForms System after filling out the forms. This, however, is allowed in case the Taxpayer/ATA has successfully been registered with Online eBIRForms.
In the meantime, those Taxpayers/ATAs who have yet to comply with the Online eBIRForms registration must initially resort to manual filing and payment since there are no registration requirements using the Offline eBIRForms. “No Payment” or “NIL” returns need to be manually filed with the BIR. While for those with tax payment, the taxpayers/ATAs can pay them directly with the Authorized Agent Bank (AAB) without the need to have the tax return stamped by the BIR.
The submission of the CD-RW or USB flash drive with the eBIRForms soft copy to the RDO is no longer required.
To download the Offline eBIRForms Package v2.0, you can go to https://ebirforms.bir.gov.ph.
b. Online eBIRForms System is a filing infrastructure that accepts tax returns submitted online and automatically computes penalties for tax returns submitted beyond the due date. The system creates secured user accounts for taxpayers, ATAs, and Tax Software Providers (TSPs) for use of the online system and allows ATAs to file in behalf of their clients. The system also has the capability for TSPs to test and certify the data generated by their tax preparation software (certification is by form). It is capable of accepting returns data filed using system-certified TSP tax preparation software.
Taxpayers/ATAs need to comply with the registration requirements as set forth in Annex C of RMO No. 24-2013 before the BIR can provide access to the Online eBIRForms System. Same with eFPS, filing has to be done online after successful registration with the BIR. In addition, payment of taxes can be processed online through accredited banks such as Landbank and Philippine National Bank for now.
RR No. 6-2014 mandates compliance with the following non-eFPS filers:
1. Accredited Tax Agents/Practitioners and all client-taxpayers;
2. Accredited Printers of Principal and Supplementary Receipts/Invoices;
3. ONETT taxpayers;
4. Those who shall file a “No Payment” return;
5. Government-Owned or -Controlled Corporations (GOCCs);
6. Local Government Units (LGUs), except barangays; and
7. Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA).
Growth in electronic technology has unquestionably been achieved and continues to modernize the world. As taxpayers, we have openly adopted the enhancement of technology through the BIR’s drive to constantly revolutionize the tax filing and payment process. This is a welcome development for us. With the wide range of taxpayers, it would be practical for the BIR to also review the current capacity of its system and determine how this could be further improved to take full advantage of its benefits.
I will not be surprised if, in the near future, an app will be created allowing the filing and paying of taxes via our mobile phone.
Eric M. Rañeses is an assistant manager at the Client Accounting Services Department of Isla Lipana & Co., the Philippine member firm of the PwC network.
(02) 845-2728
eric.m.raneses@ph.pwc.com
source: Businessworld
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