1. What is eFPS?
2. What is e-Filing?
3. What is e-Payment?
4. Why do we need to use the eFPS? What are its objectives?
5. What are the expected benefits of the system?
6. Who is eligible to use the system?
7. What do I need to get started with eFPS?
8. When was the first implementation of the eFPS?
9. Is there any additional cost that the taxpayer will incur upon availment of this system?
10. What is the scope or coverage of the eFPS?
11. Is the transaction with eFPS secure?
1. Where can I get information regarding enrollment procedures for eFPS?
2. What are the steps in enrolling to eFPS?
3. What are the requirements in availing of the system?
4. How many days would it take for me to know if my enrollment was approved or rejected?
5. As a large taxpayer, do I need to enroll my branches separately?
6. Can we submit more than one e-mail account during the enrollment?
7. How can you check whether the persons enrolled in the eFPS are authorized by the taxpayer/company?
8. Can I enroll more than once?
9. Do I also need to enroll with an eFPS-AAB after enrolling with the eFPS?
10. What are the possible reasons / grounds for the rejection of enrollment?
11. Am I allowed to change my user password on a regular or periodic basis?
12. What if the user is no longer authorized to transact with eFPS in behalf of the company? Can the username be changed?
13. I forgot my password what will I do?
14. I forgot my answer to the Challenge Question, what will I do?
15. Can I file my return manually in case the eFPS is unavailable?
16. Do I have the option to choose what to file electronically or manually from the applicable forms covered by the system?
17. What would be my proof of e-filing a tax return?
18. Will I be penalized for late e-filing if the cause was the unavailability of the eFPS?
19. Can I amend my e-filed return?
20. Can I still access my previously e-filed tax returns in the same form that they appeared when I first e-filed them?
21. Can I change the company information such as its address, telephone number or contact person in the eFPS Change User Information menu?
22. Will my payment be subjected to penalties if I e-file earlier than the deadline and e-pay at a later date but within the due date?
23. Will there be incentives if I avail of eFPS?
1. Can I enroll and open an account in any of the eFPS-AABs?
2. Do I need to have an existing account with an eFPS-AAB for e-payment purposes?
3. Until what time do the eFPS-AABs accept e-payment?
4. If I am enrolled in multiple eFPS-AABs, can I pay in two banks for a single return?
5. Can I pay my tax liabilities by check?
6. Can we pay our income tax and excise tax using the Tax Debit Memo?
7. What are the Modes of Payment that I can use for e-Payment?
8. When can I get the bank confirmation number for my e-payment transaction?
9. When is the return deemed filed and the tax due thereon deemed paid?
10. How will I know that penalties will be imposed on me for late e-filing?
1. Can I view the return and the payment that I made?
2. What are the existing eFPS Error Messages and Application Messages?
3. What are the minimum PC requirements and browser versions for eFPS?
4. What are the eFPS Security Settings?
5. eFPS does not respond after submitting the payment form to the bank. What will I do?
eFPS stands for Electronic Filing and Payment System, and it refers to the system developed and maintained by the Bureau of Internal Revenue (BIR) for electronically filing tax returns, including attachments, if any, and paying taxes due thereon, specifically through the internet.
e-Filing is the process of electronically filing returns including attachments, if any, specifically through the internet.
e-Payment is the process of electronically paying a tax liability through the internet banking facilities of Authorized Agent Banks (AABs).
With eFPS, taxpayers can avail of a paperless tax filing experience and can also pay their taxes online through the convenience of an internet-banking service via debit from their enrolled bank account. In addition, since eFPS is available on the Internet, taxpayers can file and pay for their taxes anytime, anywhere as long as he or she is using a computer with an internet connection.
The eFPS is:
- Convenient to use - it is quick and simple to use, as well as secure.
- Interactive - information exchange is immediate and online, users get immediate feedback from the system when enrolling, e-filing or performing e-payments.
- Self-validating - errors are minimized because all of the information supplied by the taxpayer is validated before final submission.
- Fast - response or acknowledgment time is quicker than manual filing.
- Readily available - eFPS is available 24 hours a day, 7 days a week including holidays.
- Secure - return and payment transactions are more secure, as all data transmission is encrypted.
- Cost effective - processing cost of returns and payments is minimized (e.g. receiving, pre-processing, encoding, error-handling and storage).
Mandated taxpayers who need to file and pay their taxes to the Philippine government are eligible to use the system.
In order to use eFPS, you would need to use a computer capable of connecting to the
internet and a subscription for internet service from an Internet Service Provider (ISP).
In addition, you need an Internet browser installed on your computer. Supported Browsers are: Mozilla Firefox version 40 and up; or Google Chrome version 45 and up; or Internet Explorer version 11 and up; and with 800 x 600 or higher resolution.
An e-mail account, so you can receive email notifications from eFPS and the BIR.
Optionally, you would also need:
-Adobe Reader version 8 or higher to view and fill up offline tax returns;
-WinZIP or WinRAR to compress and decompress file attachments to returns, downloadable offline tax return forms, and other files;
-Microsoft PowerPoint 2003 or higher to view downloadable job aids and PowerPoint presentations;
-Microsoft Word 2003 or higher and Acrobat Reader to view additional downloadable information or help files, and others.
The system is available online since June 1, 2001.
None whatsoever, enrollment and usage of eFPS is FREE of charge. However, check with your bank (where you have enrolled for e-payment) if they charge fees and/or if your need to maintain a minimum ADB (Average Daily Balance).
|Form 0605||Payment Form|
|Form 1600||Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld|
|Form 1600WP||Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators|
|Form 1601C||Monthly Remittance Return of Income Taxes Withheld on Compensation|
|Form 1601E||Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)|
|Form 1601F||Monthly Remittance Return of Final Income Taxes Withheld|
|Form 1602||Monthly Remittance Return of Final Income Taxes Withheld On Interest Paid On Deposits and Yield On Deposit Subtitutes, Trust, etc.|
|Form 1603||Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File|
|Form 1604CF||Annual Info Return of Income Taxes Withheld on Compensation and Final Withholding Taxes|
|Form 1604E||Annual Info Return of Creditable Income Taxes (Expanded) / Income Payments Exempt from Withholding Taxes|
|Form 1700||Annual Income Tax Return for Individuals Earning Compensation Income (Including Non Business / Non Profession Related Income)|
|Form 1701||Annual Income Tax Return for Self Employed Individuals, Estates and Trusts (Including those with Business and Compensation Income)|
|Form 1701Q||Quarterly Income Tax Return for Self Employed Individuals, Estates and Trusts (Including those with Business and Compensation Income)|
|Form 1702||Annual Income Tax Return for Corporation and Partnerships|
|Form 1702Q||Quarterly income Tax Return for Corporations and Partnerships|
|Form 1704||Improperly Accumulated Earnings Tax Return|
|Form 2000||Documentary Stamp Tax Declaration / Return|
|Form 2200A||Excise Tax Return for Alcohol Products|
|Form 2200AN||Excise Tax Return for Automobiles and Non Essential Goods|
|Form 2200M||Excise Tax Return for Mineral Products|
|Form 2200P||Excise Tax Return for Petroleum Products|
|Form 2200T||Excise Tax Return for Tobacco Products|
|Form 2550M||Monthly Value Added Tax Declaration|
|Form 2550Q||Quarterly Value Added Tax Return|
|Form 2551||Quarterly Percentage Tax Return|
|Form 2551M||Monthly Percentage Tax Return|
|Form 2552||Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Public Offering|
|Form 2553||Return of Percentage Tax Payable under Special Laws|
Yes, security features are embedded in the system. The transmission of data on every transaction is encrypted and secured by the state-of-the-art technology provided by SSL (Secure Sockets Layer), which is the industry-standard protocol for secure Web-based communications, and VERISIGN. Likewise, user validation or authentication is handled by the system's enrollment and log on facility, which has two levels of security username password, and challenge question. In addition, eFPS is securely hosted, protected by state-of-the-art security measures such as firewalls, intrusion detection and anti-virus systems to protect against network intrusions and extended downtime periods. eFPS employ the same security measures to ensure that payment instructions sent by eFPS to their e-payment facilities are secure.
Enrollment procedures for the Electronic Filing and Payment System can be viewed online at the eFPS webpage under jobaids link.
Step 1: Access BIR website at www.bir.gov.ph, using your internet browser.
Step 2: Click on eFPS icon to go the eFPS home page.
Step 3: From the eFPS Login page, click on 'Enroll to eFPS' link.
Step 4: The eFPS enrollment form appears. Complete the required fields on the Enrollment Form page. Then, click on the "Submit" button.
eFPS will inform you thru a pop-up message that your enrollment has been successfully received. Then you have to wait for an email message from BIR informing you of the status of your enrollment whether approved or disapproved. Once your account has been activated, you are ready to e-file and e-pay, and perform all the functions within eFPS.
It is important for you to remember your username and password, as well as the correct answer to the challenge question. Keep your username, password and challenge question answer to yourself. Do not make it easy to guess, nor write it down.
Expect an e-mail from the BIR within three (3) to ten (10) working days informing the status of your enrollment.
No, only non-large taxpayers need to enroll their branches separately. Large taxpayers, however, are required to file a consolidated return through their head offices.
No, you are only allowed to have one e-mail account per user for eFPS purposes. Taxpayers may have as much as three (3) user accounts for a single TIN.
A verification of the Certification of Authorized User/s submitted by the taxpayer will be conducted by the BIR.
No, you can only enroll once per company. However, once the initial user is activated, he/she may enroll additional users using the Enroll More Users facility on eFPS. Taxpayers may have as much as three (3) user accounts for a single TIN.
Yes, you need to enroll separately to the e-payment facility of an eFPS-AAB of your choice in accordance with the latter's enrollment procedures.
There may be several reasons / grounds for the rejection of enrollment, these include, but not limited to, the following:
1) Upon investigation, taxpayer was found to be bogus;
2) Information provided in the enrollment form does not match with the documents submitted and/or registration data stored in BIR database; and
3) Person enrolled is not authorized by President of the Corporation/Head of Office.
Yes, you are encouraged to change your user password regularly for security purposes using the Change User Info facility.
No, the username need not be changed. The Taxpayer must submit a Board Resolution or a similar written request to BIR for the revocation of access of a deactivated user. The same written request should indicate the name of the newly authorized user. Once the deactivation request has been processed by BIR, the Taxpayer can now enroll the newly authorized user thru the 'Enroll More Users' facility of eFPS.
You may go to the eFPS Site and click the 'Forgot Password' link. You need to supply your TIN, Branch Code, Username and Answer to the Challenge Question. An email will be sent to your registered email address with a system generated password.
The following procedures should be accomplished:
1. The taxpayer shall write a request for the cancellation of the eFPS account at the Revenue District Office (RDO) where registered;
2. If the registered taxpayer in a Non-Individual, submit a Board Resolution authorizing the user/s to use eFPS. If the registered taxpayer is an Individual, submit Certification of Authorized user/s (maximum of 3 persons);
3. The RDO shall evaluate the request to cancel the account if justifiable;
4. After cancellation of the account, the authorized user shall re-enroll online to indicate his new username, password and answer to the challenge question in the Enrollment Form;
5. The RDO shall activate (or reject/put on-hold) the account after proper evaluation;
6. Upon activation, the user may login in eFPS using the new login credentials supplied during enrollment.
Yes, you can file your returns manually if there is a system maintenance and/or technical error that renders the system unavailable as announced through an official advisory. A formal notification will also be subsequently issued when system operations normalize/stabilize.
Only tax returns not covered by the system can be filed manually.
A system generated filing reference number (FRN) is issued for every successful filing transaction. You can inquire/print the said return thru the Tax Return Inquiry facility. The reference number is embedded on the upper right hand corner of the return, which shall serve as your proof for e-filing.
No penalty will be charged to you for late e-filing, if during deadlines the eFPS was unavailable as announced through a Revenue Memorandum Circular/Advisory on Systems Unavailability.
Yes, for as long as no Letter of Authority has yet been issued for the investigation of the same
Yes, you can still access the electronic copies of the returns in their original format as e-filed via the eFPS for a period of two (2) months from filing thereof. You have the option to print the submitted return thru the 'Tax Return Inquiry' facility. After the said retention period, information in the returns is available in the BIR Integrated Tax System (ITS) in a different format. Furthermore, you may secure a certification from the office where you are registered (RDO, LTS/LTDO) containing the information you supplied in the return which you e-filed via the eFPS.
No, registration update is not covered by eFPS. Changes should be done through BIR Form 1905 and the same should be filed with the Large Taxpayers Assistance Division (LTAD) / Large Taxpayers District Office (LTDO) or at the Revenue District Office (RDO) where you are registered.
Your payment will not be subjected to penalties if you e-file earlier and pay at a later date as long as it is done within the due date.
|FORM NO.||DESCRIPTION||CODAL PROVISION FOR DEADLINE|
|1700||Annual Income Tax Return for Individuals Earning Purely Compensation Income||Sec. 51 (C) April 15 of each year covering income for the preceding taxable year|
|1702||Annual Income Tax Return for Corporations and Partnerships||Sec. 77 (B) On or before the fifteenth (15th) day of April or on or before the 15th day of the 4th month following the close of the fiscal year, as the case may be|
|1702Q||Quarterly Income Tax Return for Corporations and Partnerships||Sec. 77 (B) Within 60 days following the close of each of the first three (3) quarters of the taxable year|
|2550Q||Quarterly VAT Return||Sec. 114 (A) Within 25 days following the close of each taxable quarter prescribed for each taxpayer.|
|2551||Percentage Tax Return||Sec 120 (A) Tax On Overseas Dispatch, Message or Conversation Originating from the Philippines Within 20 days after the end of each quarter.
Sec 125 Amusement Tax Within 20 days after the end of each quarter.
Sec 126 Tax on Winnings Within 20 days from the date the tax was deducted and withheld.
|Excise Tax Returns on Alcohol Product
Excise Tax Returns of Petroleum Product
Excise Tax Returns on Tobacco Product
|Sec. 130 (A) (2) before removal of domestic products from place of production|
You can enroll and open an account (or use your existing accounts) with any eFPS-AAB who are capable to accept payments through the Internet banking facilities.
Yes, you have to have an existing account with an eFPS-AAB for e-payment purposes. Please check with your chosen eFPS-AAB for fees and/or minimum Average Daily Balance (ADB) requirements.
Each eFPS-Accredited Agent Bank (eFPS-AAB) has its own cut-off time for accepting e-payment. Please inquire from your bank on their cut-off times.
Yes, you can e-pay using multiple banks for a single return. Just click on 'Tax Return Inquiry' than 'Proceed to Payment' button.
No, eFPS does not accept check payments.
Yes, you can pay your tax liability reflected on your returns using the TDM by encoding the salient information written on the TDM on the system's payment form except for withholding taxes.
There are three possible modes of payment that you may use for e-Payment:
1) Fund Transfer - for cash payment thru online banking system;
2) Tax Debit Memo (TDM); and
3) Tax Remittance Advice (TRA) - for National Government Agencies (NGAs).
The confirmation number is issued by the eFPS-AAB after your account has been successfully debited electronically after paying your tax liability. This is usually displayed on screen on the eFPS-AABs e-payment facility, and again displayed on the payment confirmation screen on eFPS. Otherwise, kindly confirm with your bank if the payment was received or you may inquire the payment details on eFPS the following day.
The return is deemed filed on the date appearing in, and after a Filing Reference Number is generated and issued to the taxpayer via the eFPS-AAB. The tax due thereon is deemed paid after a Confirmation Number is issued to the taxpayer and to the BIR by the AAB. In addition, an Acknowledgement Number shall be issued by the BIR to the taxpayer to confirm that the tax payment has been credited to the account of the government.
For late filing, a system message will be displayed on the screen. The actual amount of penalties is computed for the Withholding and Excise Tax Returns. Other forms are subject to ITS validation.
Yes, this information is available online under the 'Tax Return Inquiry' facility. However, these returns will only be available for a period of up to two (2) months.