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Every year, over half of Filipinos wait until the final two weeks of the tax season to file their returns.
But wait! Before you file your Income Tax Return, you should first be aware of the recently issued Revenue Regulations which could affect your Income Tax Return filing.
The Secretary of Finance through the recommending approval of the BIR Commissioner has issued Revenue Regulations No. 5-2015.
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)
The above non-eFPS filers are also mandatorily required in electronically submitting and filing all their tax returns.
Upon successful validation of the accomplished tax returns of non-EFPS taxpayers, they shall receive a system-generated notification email which acknowledges that their tax return had been successfully filed. They should print the Filing Reference Number (FRN) generated by the system and the printed form shall be submitted to the Authorized Agent Banks for the payment of taxes due thereon.
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.
Hi Ms. Marie, how about if you are going to file a No Payment 1701? I tried submitting mine using the online eBIRForms earlier but got an error that it was still under construction. Will we get penalized if we just print the offline eBIRForms then submit it to the RDO because the system was faulty?
Could you also please cover about filling-in the Supplemental Information? Does it cover all tax payers or only those who are earning certain amounts? I am a bit confused about this one since I am not sure how freelancers or independent contractors can supply information on the form.
Thank you.
Sharing my experience here: If you are electronically filing your 1701, you will only get the Under Construction error. As for the 1701Q, it is working. Downside with the 1701, the RDO does not accept the printed 1701 eBIRForms. I've waited long hours to wait for their final decision. Unfortunately, they still did not decide to accept the 1701 because they don't have a written order on how to treat the hard copies even though the issue was the eBIRForms system.
Hi,
I also experienced that error. So how did you submit your 1701 if they did not accept the hard copy?
The BIR has issued RMC 18-2015 regarding no payment income tax returns. you can file manually at the revenue district office on or before 4/15/15 and re-file electronically on 6/15/15 https://www.mommyunwired.com/2015/04/implementation-of-efiling-of-no-payment.html
I have submitted 1701Q, 2551M and 1601E electronically but until now, I haven't received the email with FRN. How long should it take?
can you maybe send me a sample of filled up 1701? This is my first time to submit 1701 ang I need sample.. please send me to my email at asminnah@gmail.com maraming salamat po.
Hi Marie,
Question po,
Is 1701Q required?
should we file them on-line?
online din po ba ang 2551M?
I filed my "no payment" 1701 Annual with proof of payment attachments before the April 15 deadline. Now, I just e-filed the same ITR and has received an email confirmation from the BIR. Am I supposed to bring a printed screenshot of the email to the RDO along with the 1701 + attachments that I have manually filed before?