BIR to strictly implement e-filing system

MANILA, Philippines–The Bureau of Internal Revenue will slap a fine, on top of other penalties, on taxpayers who will fail to file their returns using the mandatory electronic forms.

According to Revenue Regulations No. 5-2015 issued by Finance Secretary Cesar V. Purisima and Revenue Commissioner Kim S. Jacinto-Henares on March 17, failure by taxpayers to submit their returns using the Electronic Filing and Payment System (eFPS) and the Electronic BIR Forms (eBIRForms) will be slapped a P1,000 fine per return, as mandated under the National Internal Revenue Code (NIRC) of 1997.

Noncompliant taxpayers will also be slapped civil penalties equivalent to 25 percent of the tax due to be paid “for filing a return in a manner not in compliance with existing regulations, thus, tantamount to wrong venue filing,” also pursuant to provisions of the NIRC.

The BIR’s revenue district offices were also ordered to include such noncompliant taxpayers in their respective priority audit programs.

Under RR 6-2014 issued last September, non-eFPS filers are mandated to use the eBIRForms in filing all their tax returns. eBIRForms is an application covering 36 BIR forms, such as income tax returns, excise tax forms, value-added tax or VAT forms, withholding tax forms, documentary stamp tax forms, percentage tax forms, Onett forms and payment forms.

Non-eFPS filers covered by RR 6-2014 are the following: accredited tax agents/practitioners and all their client-taxpayers; accredited printers of principal and supplementary receipts/invoices, and one-time transaction taxpayers (Onett).
Other non-eFPS filers include those who will file a “no payment” return; government-owned and/or -controlled corporations; local government units, except barangays; and cooperatives registered with the Local Water Utilities Administration and the National Electrification Administration.

According to the BIR, the eFPS and eBIRForms were developed to make it easier and more convenient for taxpayers to prepare, file and pay tax returns. These electronics systems also “assure accuracy and completeness of information … which can be used as a reliable reference for statistics, analysis and studies not only by the bureau, but also by other agencies,” the BIR said.