Common questions

eFPS stands for Electronic Filing and Payment System. It is the system made and run by the Bureau of Internal Revenue (BIR) for filing tax returns (with attachments, if any) and paying the taxes due, through the internet.

e-Filing is filing your tax returns, including any attachments, over the internet.

e-Payment is paying a tax through the internet banking service of an Authorized Agent Bank (AAB).

eFPS lets you file without paper and pay online through internet banking, debited from your enrolled bank account. Because it is on the internet, you can file and pay anytime, anywhere, as long as you have a computer with an internet connection.

• Convenient: quick, simple and secure.
• Interactive: you get immediate feedback when enrolling, filing or paying.
• Self-validating: your entries are checked before final submission, so there are fewer errors.
• Fast: you get an acknowledgment sooner than with manual filing.
• Always available: 24 hours a day, 7 days a week, including holidays.
• Secure: all data sent is encrypted.
• Cost effective: lowers the cost of receiving, encoding and storing returns and payments.

Mandated taxpayers who need to file and pay their taxes to the Philippine government.

• A computer with an internet connection.
• A web browser: Mozilla Firefox 40 or later, Google Chrome 45 or later, or Internet Explorer 11 or later, on a screen of at least 800 × 600.
• An e-mail account, so you can receive notices from eFPS and the BIR.

Optional, depending on what you do:

• Adobe Reader 8 or later, to view and fill up offline tax returns.
• WinZIP or WinRAR, to compress and open zip files such as attachments and offline forms.
• Microsoft PowerPoint and Word 2003 or later, to open some downloadable job aids and help files.

eFPS has been available online since June 1, 2001.

No. Enrolling in and using eFPS is free of charge. Ask the bank where you enrolled for e-payment whether they charge fees or require a minimum Average Daily Balance (ADB).

The current user coverage of eFPS includes:

• Taxpayer Account Management Program (TAMP) taxpayers
• Those required to secure the BIR-ICC and BIR-BCC
• National Government Agencies
• Licensed Local Contractors
• Enterprises enjoying fiscal incentives (PEZA, BOI, etc.)
• Top 5,000 Individual Taxpayers
• Corporations with paid-up capital stock of ₱10 million and above
• Corporations with complete Computerized Accounting System (CAS)
• Procuring government agencies on withholding VAT and Percentage taxes
• Government bidders
• Large Taxpayers
• Top 20,000 Private Corporations
• Insurance companies and stockbrokers

For the list of tax forms you can file, see the Tax forms page.

Yes. Every transaction is encrypted using SSL, the standard for secure web communication. Logging in has two levels of security: your username and password, then your challenge question.

eFPS is hosted behind firewalls, intrusion detection and anti-virus systems. The same security measures protect the payment instructions eFPS sends to the banks.

The enrollment procedure is explained on the Enroll page of this site, and in the Job Aids on the official eFPS website.

1. Go to the BIR website at www.bir.gov.ph.
2. Click the eFPS icon to open the eFPS home page.
3. On the eFPS Login page, click “Enroll to eFPS”.
4. Fill in the required fields of the Enrollment Form, then click “Submit”.

A message will confirm that your enrollment was received. Wait for an e-mail from the BIR telling you if it was approved or disapproved. Once your account is active, you can e-file, e-pay and use all eFPS functions.

Remember your username, password and the answer to your challenge question. Keep them to yourself, do not make them easy to guess, and do not write them down.

1. You must be registered with the BIR Integrated Tax System.
2. Submit a Certification from the President of the corporation authorizing two (2) officers to file returns and enroll in eFPS, and a Letter of Intent to use eFPS.
3. Enroll in eFPS.
4. Enroll with any eFPS Authorized Agent Bank (eFPS-AAB) to use their e-payment system.

Expect an e-mail from the BIR within 3 to 10 working days.

No. Only non-large taxpayers need to enroll their branches separately. Large taxpayers file a consolidated return through their head office.

No. Each user can have only one e-mail address for eFPS. A single TIN can have up to three (3) user accounts.

The BIR verifies the Certification of Authorized User/s submitted by the taxpayer.

No, you enroll only once per company. After the first user is activated, they can add more users with the “Enroll More Users” facility in eFPS. A single TIN can have up to three (3) user accounts.

Yes. Enroll separately in the e-payment facility of the eFPS-AAB of your choice, following that bank’s own enrollment procedure.

Reasons include, but are not limited to:

• On investigation, the taxpayer was found to be bogus.
• Information in the enrollment form does not match the documents submitted or the BIR registration records.
• The person enrolled is not authorized by the President of the Corporation or Head of Office.

Yes, and you are encouraged to. After logging in, use “Change User Info” to change your password or your challenge question and answer.

The username does not need to change. Submit a Board Resolution or a similar written request to the BIR to revoke the old user’s access. Name the newly authorized user in the same request.

Once the BIR processes the deactivation, enroll the new user through “Enroll More Users” in eFPS.

On the eFPS login page, click “Forgot Password”. Enter your TIN, Branch Code, Username and the answer to your challenge question. A new system-generated password will be sent to your registered e-mail address.

1. Write a request to cancel your eFPS account at the Revenue District Office (RDO) where you are registered.
2. If the taxpayer is a non-individual, submit a Board Resolution authorizing the user/s. If an individual, submit a Certification of Authorized User/s (up to 3 persons).
3. The RDO evaluates whether the cancellation is justified.
4. After the account is cancelled, the authorized user enrolls again online with a new username, password and challenge answer.
5. The RDO activates (or rejects or puts on hold) the account after evaluation.
6. Once activated, log in with the new details you gave during enrollment.

Yes, if system maintenance or a technical error makes eFPS unavailable, as announced in an official advisory. A notice will be issued when the system is working normally again.

No. Only tax returns not covered by eFPS may be filed manually.

Every successful filing gets a system-generated Filing Reference Number (FRN). It appears in the upper right corner of the return and serves as your proof. You can view and print the return with the “Tax Return Inquiry” facility.

No, if eFPS was unavailable during the deadline as announced in a Revenue Memorandum Circular or advisory on system unavailability.

Yes, as long as no Letter of Authority has been issued to investigate that return.

Yes, for two (2) months after filing. Print them from “Tax Return Inquiry”. After that, the information is kept in the BIR Integrated Tax System in a different format. You may also ask your RDO or LTS/LTDO for a certification of the information in the return.

No, registration updates are not done in eFPS. File BIR Form 1905 with the Large Taxpayers Assistance Division (LTAD) / Large Taxpayers District Office (LTDO), or at the Revenue District Office (RDO) where you are registered.

No. There is no penalty as long as you pay within the due date.

Always check the latest BIR issuances, because deadlines can change.

Yes. You can open an account, or use an existing one, with any eFPS Authorized Agent Bank (eFPS-AAB) that accepts payments through internet banking.

Yes. Ask your chosen bank about fees and any minimum Average Daily Balance (ADB).

Each bank has its own cut-off time. Ask your bank.

Yes, if you are enrolled in more than one eFPS bank. Go to “Tax Return Inquiry”, then click “Proceed to Payment”.

No. eFPS does not accept check payments.

Yes. Enter the details written on the TDM in the payment form. TDMs cannot be used for withholding taxes.

1. Fund Transfer: cash payment through online banking.
2. Tax Debit Memo (TDM).
3. Tax Remittance Advice (TRA): for National Government Agencies.

The bank issues it after your account is debited. It usually appears on the bank’s payment screen and again on the eFPS payment confirmation screen. If you did not see it, ask your bank, or check the payment details in eFPS the next day.

• Filed: on the date a Filing Reference Number (FRN) is generated and issued to you.
• Paid: when the bank issues a Confirmation Number to you and to the BIR.
• The BIR also issues an Acknowledgement Number to confirm the payment was credited to the government.

A message appears on screen when you file late. Penalty amounts are computed for Withholding and Excise Tax Returns. Other forms are checked by the Integrated Tax System.

Yes, in “Tax Return Inquiry”, for up to two (2) months after filing.

• Error generating the Filing Reference Page: the system had a problem creating your FRN.
• Logged out message: you have logged out of the system.
• Maximum time reached: you took longer than the time allowed to fill in your return.
• HTTP error: there is a problem on the server side.
• Connection lost: the network was interrupted.
• Session expired: you were idle for an hour, or your session ended. Log in again.