EFPS E-Payment System
Guidelines and Instructions

The EFPS E-Payment handles payment transactions of taxpayers. The EFPS accepts the following modes of payment: Bank Transfer or Electronic Fund Transfer (EFT), Tax Debit Memo (TDM) and Tax Remittance Advice (TRA).

Several Considerations:
1. Tax payments are only for Returns that are filed successfully through EFPS E-Filing System. The filing module produces a reference number that would then be the basis in determining the Tax Return Information for the EFPS E-Payment.
2. The EFPS Payment facility does not handle tax payments of Banks filing as taxpayers.

Definition of Terms:

Filing Reference No. - A control number generated by the EFPS after filing a valid Return.

(Online) Confirmation No. - A control number generated online by the Transacting Bank's Internet Banking System to confirm the tax payment. For valid payment instructions, this number represents the debiting of payment from the taxpayer's account.

Acknowledgment No. - A control number generated by the Depository Bank to acknowledge the crediting of payment to the Bureau of Treasury Account. This number is included in a batch file generated by the Depository Bank at the end of the day.

(Batch) Confirmation No. - As with the (Online) Confirmation No., this re-confirms the tax payment. This number is included in a batch file, generated by the Transacting Bank at the end of the day.

Transacting Bank - A participating bank equipped with the requirements of the BIR to accept tax payment instruction through the EFPS. The transacting bank holds the taxpayer's account.

Depository Bank - Bank accredited by the BIR to hold the Bureau of Treasury Account.

Electronic Fund Tranfer - the electronic exchange, transfer of money from one account to another, either within a single financial institution or across multiple institutions, through computer-based systems.

Tax Debit Memo - the legal authority authorizing the utilization of the Tax Credit Certificates (TCR) as payment to customs duties and tax obligations of the holder with the Bureau of Customs or as payment to national internal revenue obligations of the holder with the Bureau of Internal Revenue. A TCR cannot be utilized as payment to the BOC and the BIR without a duly approved TDM from DOF.

Tax Remittance Advice - A serially-numbered document that should be used by the NGAs in the remittance of withheld taxes on funds coming from DBM. This form is being attached to every withholding tax return filed as payment for taxes withheld. This shall be the basis for the BIR and the Bureau of Treasury (BTr) to record the tax collection in their respective books of accounts.

Using the System:

Keyboard Operation
Keyboard operation is standard. The <TAB>, <Shift + TAB> keys are used to move from one field to another. The keyboard can also be used to enter data to text boxes (usually the white boxes). For combo boxes, <Alt + Down> arrow key can be used to drop down the combo list.

Mouse Operation
Mouse operation is also standard. The mouse can be used to place the focus on a certain text box, just click anywhere inside the text box and the cursor will automatically go to the first input character. The same is true with the combo boxes and the date options.

EFPS Payment Form

The EFPS Payment Form is the main screen of the EFPS E-Payment System. Upon doing a payment transaction, the following must be observed:

1. When the taxpayer files his ITR through the EFPS E-Filing System, he would notice a button labeled Proceed to Payment at the bottom of the filing screen. Upon clicking the said button, the Payment Form would appear and the user could now proceed with his payment transaction.

Note: The Return information provided at the E-Filing Screen would appear as default on the Payment Form.

2. The Payment Transaction Number will automatically be generated upon display of the Payment Form. This is a reference number for the particular tax payment transaction.

3. The taxpayer must choose from among the acceptable modes of payment: Fund Transfer, Tax Debit Memo and/or Tax Remittance Advice by clicking on the checkboxes.

4. After choosing the mode of payment, the taxpayer should input all the necessary information to complete the payment transaction.

For Fund Transfer:
The taxpayer should choose a Transacting Bank and a Depository Bank from the list provided. He should supply the value for the Amount to be Paid field.

For Tax Debit Memo (TDM):
The taxpayer should provide the Tax Debit Memo Number, Tax Debit Memo Date, Amount and Tax Credit Certification Number.

For Tax Debit Memo (TDM):
The taxpayer should provide the TRA Amount, Department Code, Agency Code and Fund Type Code.

Note: If the taxpayer chooses to pay in terms of both the Fund Transfer and the Tax Debit Memo (TDM), the sum of the Amount to be Paid and TDM Amount should not be greater than the Amount Due.

5. When the necessary information had been filled up, the taxpayer can now click the Submit button if he wants to continue with his payment transaction through the E-Payment System. Otherwise, if he wishes to disregard the entries and go back to the previous screen he could click the Cancel button.

6. Upon clicking the Submit button, the taxpayer's payment instruction will be sent to the Transacting Bank. The taxpayer will be redirected to the Transacting Bank's Internet Banking site.

7. The Bank as a result of a successful payment transaction will generate a confirmation number.

An error message will occur if:

1. There is an invalid date.
2. There is an incomplete data/information upon clicking the Submit button.
3. The sum of Fund Transfer and Tax Debit Memo Amount entered exceeds the Amount Due.