Guidelines in Income Tax Return Filing for Taxable Year 2014 Using the BIR Electronic Platform

Last Updated on April 13, 2017 by Marie Bautista

The BIR is strictly implementing e-filing and there has been a lot of confusion among taxpayers on how to properly file their income tax without incurring any penalties.

UPDATE: BIR ISSUED RMC 18-2015 DEFERRING THE IMPLEMENTATION OF eFILING OF “NO PAYMENT” INCOME TAX RETURNS

The following are guidelines in the:

• filing,
• receiving,
• and processing,

using the ELECTRONIC PLATFORM OF BIR for Income Tax Returns for taxable year 2014.
*This does not cover taxpayers who are not mandated to use the eFPS/eBIRForms and who have not opted to file electronically. For these taxpayers, the existing procedures on manual filing shall apply
.

• directly encode data,
• validate the entries as it can do automatic computations,
• edit,
• save.
• delete.
• view.
• print, and
• submit their tax returns.

HERE ARE THE STEPS IN FILING YOUR INCOME TAX RETURN USING THE OFFLINE eBIR FORMS PACKAGE:

STEP 1. DOWNLOAD AND INSTALL the Offline eBIRForms Package;
STEP 2. Select the form and FILL UP by encoding data in the ITR;
STEP 3 VALIDATE after completely encoding all necessary information. You may still update/modify by clicking EDIT if needed, and indicate correct entries. Then click Validate again;
STEP 4 Click FINAL COPY (This is not applicable for eFPS);
STEP 5 SUBMIT the accomplished tax return. An email message will be received by the taxpayer.
*For the purpose of determining the date when the returns are filed, it shall be the date the original eFiling was duly submitted.
 

PENALTIES

Juidicial entities/corporations and individuals enrolling online their authorized representatives need to submit to BIR a certification authorizing a maximum of three (3) personnel to file returns under Section 52A of the NIRC (President or Authorized Representative and/or Treasurer/Asst. Treasurer of the Corporation). Individuals enrolling online for themselves shall be automatically approved without submitting any documents to BIR.

Source: RMC 14-2015