Rules and issuances about eFPS
Type a number, year or topic. For example: 2009, manual filing, coverage
Showing 69 of 69
RMO No. 30-2014
Issued 2014Prescribing the Uniform Guidelines in the Remittance of All Taxes Withheld by National Government Agencies (NGAs) to the BIR through the Use of eTRA System
RMC No. 20-2014
Issued 2014Guidelines in the Filing, Receiving and Processing of Taxable Year 2013 Income Tax Returns (ITRs) BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX, 1702-MX, All June 2013 ENCS version under RR No. 2-2014
RMC No. 28-2014
Issued 2014Waiver of Penalties for eFPS Taxpayers for ITRs Filed on April 16, 2014
RMC No. 57-2014
Issued 2014Clarifying the Provision of RR 1-2013 on the Use of Electronic Tax Remittance Advice
RMC No. 74-2014
Issued 2014Availability of BIR Form Nos. 2200-A (Excise Tax Return for Alcohol Products) and 2200-T (Excise Tax Return for Tobacco Products) in eFPS and eBIRForms Offline Package
RR No. 1-2013
Issued 2013Further expands the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System to include National Government Agencies mandatorily required to use the Electronic Tax Remittance Advice
RMC No. 10-2013
Issued 2013Prescribes the transition procedures for all eFPS filers in filing tax returns affected by the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act (RA) No. 10351, amending RA 8424, as amended by RA 9334, and for other purposes
RMC No. 27-2013
Issued 2013Guidelines in the Filing, Receiving and Processing of Taxable Year 2012 Income Tax Returns (ITRs) and Prescribing the Additional Attachment of the Regular Allowable Itemized Deductions to BIR Form November 2011 ENCS versions
RMC No. 10-2012
Issued 2012Prescribes the transition procedures for all eFPS filers in using the Enhanced Income Tax Returns [BIR Form Nos. 1700, 1701 and 1702 (November 2011 ENCS)]
Read the full text of RMC No. 10-2012 (PDF)This file is on an old BIR FTP server and may not open in newer browsers.
RMC No. 15-2012
Issued 2012Prescribes the additional guidelines in the filing, receiving and processing of Taxable Year 2011 Income Tax Returns and their attachments prescribed under RR No. 19-2011
RMC No. 43-2012
Issued 2012Prescribes the procedures for all eFPS filers in filing Annual Income Tax Returns (AITRs) covering and starting calendar year 2011, as well as juridical entities starting with those covered under ending January 31, 2012 using the Enhanced Income Tax Return [BIR Form No. 1702 (November 2011 ENCS)] prescribed under Revenue Regulations No. 19-2011
RR No. 1-2010
Issued 2010Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file returns and pay taxes through the BIR's Electronic Filing and Payment System (eFPS)
RR No. 3-2009
Issued 2009Amends further RR No. 9-2001 by expanding the EFPS coverage to include the top 20,000 private corporations duly identified under RR No. 14-2008
RMO No. 4-2009
Issued 2009Directs concerned BIR offices to intensify collection of taxes not paid by EFPS taxpayers due on the e-filed tax returns
RMC No. 4-2009
Issued 2009Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR form No. 1604-CF) until February 27, 2009
RMC No. 10-2009
Issued 2009Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Taxes (BIR Form No. 1604-E)
RMC No. 21-2009
Issued 2009Prescribes the procedures for all eFPS filers in filing tax returns affected by revenue issuances in the enhanced eFPS
RMC No. 25-2009
Issued 2009Circularizes the transition procedures for all eFPS filers in filing tax returns affected by RA No. 9504 and RR No. 7-2008
Read the full text of RMC No. 25-2009 (PDF)This file is on an old BIR FTP server and may not open in newer browsers.
RMC No. 69-2009
Issued 2009Circularizes the mandatory enrollment to and availment of the eFPS facility for selected taxpayers
RR No. 14-2008
Issued 2008Amends further Section 2.57.2(M) of RR No. 2-98, as amended, increasing the coverage of withholding tax agents who are required to withhold 1% from regular suppliers of goods and 2% from regular suppliers of services from the top 10,000 to top 20,000 private corporations
RMO No. 35-2008
Issued 2008Creates and modifies the Alphanumeric Tax Code of selected revenue source per Revenue Regulations No. 30-2003
RMC No. 3-2008
Issued 2008Circularizes the transition procedures for all eFPS filers in using the enhanced BIR Form No. 1702Q - Quarterly Income Tax Return for corporations and partnerships (October 2007 [ENCS])
RMC No. 32-2008
Issued 2008Gives permission and extends the deadline for the manual filing of tax returns of taxpayers enrolled in the eFPS due to technical problems encountered in the eFPS environment
RMC No. 33-2008
Issued 2008Prescribes the electronic filing of returns after manual payment of the tax during officially announced system limited availability
RMC No. 42-2008
Issued 2008Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment
RMC No. 43-2008
Issued 2008Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment
RR No. 10-2007
Issued 2007Expands coverage of taxpayers required to file returns and pay taxes thru eFPS to include (1) Corporations with paid-up capital stock of 10M and above (2) Corporations with complete Computerized Systems and (3) all government bidders pursuant to EO No. 398 as implemented by RR No. 3-2005
RR No. 12-2007
Issued 2007Amends certain provisions of Revenue Regulations No. 9-98 relative to the due date within which to pay Minimum Corporate Income Tax imposed on domestic corporations and resident foreign corporations
RMO No. 19-2007
Issued 2007Prescribes the Consolidated Revised Schedule of Compromise Penalties for violations of the National Internal Revenue Code
RMC No. 23-2007
Issued 2007Clarifies the computations of Withholding Taxes and other requirements on Government Money Payments due or payable to suppliers of goods and/or services, in connection with the implementation of Republic Act No. 9337, as amended, and other related law and regulations
RMC No. 62-2007
Issued 2007Publishes the full text of unnumbered memorandum entitled "EFPS Filers Without Payment for Returns Filed in 2007"
RMC No. 89-2007
Issued 2007Directs all large taxpayers to strictly comply with the Electronic Filing and Payment System regulations relative to the mandatory e-Filing of tax returns and e-Payment of taxes due thereon
RR No. 2-2006
Issued 2006Prescribes the mandatory attachments of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source to tax returns with claimed tax credits due to Creditable Tax Withheld at Source and of the Monthly Alphalist of Payees whose income received have been subjected to withholding tax to the withholding tax remittance return filed by the withholding agent/payor of income payments
RMO No. 1-2006
Issued 2006Creates, modifies and drops certain Alphanumeric Tax Codes to facilitate the proper identification and monitoring of payments for No Audit Program (NAP), withholding on gross amount of refund given by Meralco and Final Withholding Value-Added Tax imposed on government money payments
RMO No. 2-2006
Issued 2006Amends RMO No. 7-2005 by renaming, creating and dropping certain Alphanumeric Tax Codes and revising the rates and bases of Excise Tax on tobacco and alcohol products
RMO No. 10-2006
Issued 2006Prescribes the revised guidelines and procedures in the adoption of Electronic Filing and Payment System (eFPS) for computerized Revenue District Offices (RDOs)
RMC No. 8-2006
Issued 2006Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12%
RMC No. 16-2006
Issued 2006Clarifies the effectivity date for the application and computation of the 32% and 35% Income Tax rates for taxable year 2005
RMC No. 17-2006
Issued 2006Clarifies certain provisions on Revenue Regulations No. 16-2005 on the application of the 70% cap or limitation on the deductible input tax for VAT purposes
RMC No. 21-2006
Issued 2006Provides basic questions and answers to clarify issues and guidelines on how to fill-up the September 2005 version of VAT Forms and other related issues
RMC No. 22-2006
Issued 2006Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12% on the sale of goods pursuant to RA No. 9337
RMC No. 55-2006
Issued 2006Announces the availability of the enhanced version of BIR Forms 2550M/2550Q and 1702/1702Q in Electronic Filing and Payment System
RR No. 1-2005
Issued 2005Amends further pertinent provisions of RR Nos. 7-95 and 8-2002 relative to transactions exempt from VAT and the submission of Quarterly Summary List of Sales and Purchases
RR No. 3-2005
Issued 2005Prescribes the rules and regulations implementing EO No. 398 and requiring timely and complete payment of taxes as a pre-condition for entering into and as a continuing obligation in contracts with government
RMO No. 6-2005
Issued 2005Creates Alphanumeric Tax Codes for income payment subject to creditable withholding taxes
RMO No. 7-2005
Issued 2005Renames/creates Alphanumeric Tax Codes for alcohol and tobacco products with the corresponding revised Excise Tax rates effective January 1, 2005
RMC No. 68-2005
Issued 2005Circularizes the enhanced VAT forms - BIR Form No. 2550M (Monthly Value-Added Tax Declaration) and BIR Form No. 2550Q (Quarterly Value-Added Tax Return) - September 2005 version
RMC No. 72-2005
Issued 2005Prescribes the transition procedures for all Electronic Filing and Payment System filers (Large Taxpayers/Top 10,000 Corporations) in filing tax returns affected by the new VAT Law (R.A. 9337)
RR No. 5-2004
Issued 2004Provides for additional tax returns/forms which shall be filed thru the eFPS, as well as expands the coverage and revises the requirements for eFPS enrollment
RMO No. 3-2004
Issued 2004Creates and modifies the Alphanumeric Tax Code of selected revenue sources subject to withholding taxes
RMO No. 9-2004
Issued 2004Creates and drops the ATCs of selected revenue sources subject to Excise Tax as specified in the Order
RMO No. 27-2004
Issued 2004Prescribes the guidelines and procedures in granting the Accredited Agent Bank's request for refund of over-remittance of tax collection
RMC No. 28-2004
Issued 2004Reiterates the provision of RMO No. 39-87 which specifies that deficiency tax assessments of P 100 or less shall no longer be assessed nor collected.
RMC No. 71-2004
Issued 2004Reiterates the provision of RMO No. 39-87 which specifies that deficiency tax assessments of P 100 or less shall no longer be assessed nor collected.
RR No. 17-2003
Issued 2003Amends further pertinent provisions of RR Nos. 2-98, 8-98 and 13-99, as amended, by providing for additional transactions subject to Creditable Withholding Tax and re-establishing the policy that the Capital Gains Tax on the sale, exchange or other disposition of real property classified as capital assets shall be collected as a Final Withholding Tax
RR No. 30-2003
Issued 2003Amends further pertinent portions of RR Nos. 2-98 and 8-98, as amended, providing withholding as a mode of remitting final Capital Gains Tax on the sale of real property classified as capital assets by non-resident aliens, increasing the withholding tax rates on certain income payments, inclusion of non-food products in the coverage of expanded withholding tax, providing sanctions to payees who refuse the withholding of tax on their income/receipts, and for other purposes
RMO No. 1-2003
Issued 2003Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Expanded Withholding Tax per RR No. 14-2002
RMO No. 34-2003
Issued 2003Creates, modifies and drops Alphanumeric Tax Codes of selected revenue sources subject to Withholding Tax
RMC No. 2-2003
Issued 2003Clarifies certain issues relative to the staggered filing of returns pursuant to Revenue Regulations No. 26-2002
RR No. 2-2002
Issued 2002Amends the coverage of the Electronic Filing and Payment System (EFPS) by making it mandatory for large taxpayers and optional for certain identified non-large taxpayers to avail of the EFPS in the filing of their tax returns and the payment of taxes due thereon
RR No. 4-2002
Issued 2002Amends the due dates for the filing/issuance of certain BIR tax returns/forms, clarifies the form type to be used on certain transactions, and prescribes certain attachments to returns filed
RR No. 8-2002
Issued 2002Amends further pertinent provisions of RR No 7-95 relative to the time of filing of Quarterly VAT returns; contents and submission of Quarterly Total Monthly Sales and Purchases per supplier or customer, and provides for the penalties and effect of non-submission thereof; and clarifies further the mode of remittance of VAT due from non-residents
RR No. 9-2002
Issued 2002Amends pertinent provisions of RR Nos. 9-2001 and 1-98 relative to the filing of tax returns and payment of taxes thru the Electronic Filing and Payment System (EFPS)
RR No. 26-2002
Issued 2002Amends further RR No. 9-2001, as amended, by providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System based on industry classification
RMO No. 5-2002
Issued 2002Prescribes the guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)
RMO No. 15-2002
Issued 2002Creates the Alphanumeric Tax Code for Final Withholding Tax on interest payments to taxpayers enjoying preferential tax rates
RMO No. 19-2002
Issued 2002Prescribes the amended guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)
RMO No. 25-2002
Issued 2002Deletes and creates Alphanumeric Tax Codes (ATC) of revenue sources for proper classification of taxes
RR No. 9-2001
Issued 2001Prescribes the Electronic Filing of Tax Returns and Payment of Taxes