Last Updated on April 13, 2017 by Marie Bautista
This new tax regulation requires the mandatory use of the eBIR Forms facility for non-EFPS filers and IMPOSING PENALTIES on failure to file electronically returns using the eFPS and eBIRForms facility.
WHICH TAXPAYERS ARE REQUIRED TO USE THE eBIRFORMS facility of the BIR?
The Regulations has made MANDATORY for the following non-EFPS filers to use the eBIRForms facility of the BIR in filing their taxes:
- Accredited Tax Agents/Practitioners and all its client-taxpayers
- Accredited Printers of Principal and Supplementary Receipts/Invoices
- One Time Transaction (ONETT) taxpayers
- Those who shall file a “No Payment” Return
- Government-Owned or -Controlled Corporations (GOCCs)
- Local Government Units (LGUs), except barangays
- Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA)
Taxpayers who are mandatorily covered to file their returns using eFPS or eBIRForm, who fail to do so shall be subject to the following:
- Penalty of PHP1,000 per return pursuant to Section 250 of the Tax Code
- Civil penalties equivalent to 25% 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.
- to be included in the Revenue District Offices’ priority audit program.