BUREAU OF INTERNAL REVENUE BIR eServices Presented by: Mr. Victor O. Baylon Head, RDC Mindanao

BUREAU OF INTERNAL REVENUE

BIR eServicesBIR eServicesPresented by:

Mr. Victor O. BaylonHead, RDC Mindanao


An e-service from the Bureau of Internal Revenue that allows/ gives taxpayers a paperless tax filing experience and convenient payment of tax dues utilizing the power of the Internet


eFPS is the first e-Service offered by the BIR to taxpaying public in June 2001

Mandatory for Large Taxpayers in August 2002

RR 5-2004 mandates eFPS to top 10,000 private corporation registered across ITS RDOs (duly identified under RR 17-2003) in filing/paying for tax returns beginning August 1, 2004

RMC 71-2004 mandates eFPS to Insurance Companies and Stock Brokers

RR 3-2005- mandates eFPS to all prospective participants to any government procurement of goods and services

RR 4- 2005 strongly advising bank borrowers and co-makers to file ITRs/other required info using eFPS

RMO 10-2006 – mandates Government Agencies and Instrumentalities including LGUs


RR 10-2007 mandates eFPS to (1) Corporations with paid-up capital stock of P10M & above (2) Corporations with complete computerized system (3) Taxpayers joining public bidding pursuant to EO No. 398 as implemented by RR 3-2005

RR 14-2008 increased mandated taxpayers to top 20,000 private corporations

RR 6-2009 mandated taxpayers under top 5,000 individual taxpayers

Fast• Pre-fills information• Automatic calculations• Instant filing confirmations

Easy• Online guides and FAQs• Pop-up messages

Convenient• Available 24 x 7 through

the BIR website (www.bir.gov.ph)

• e-Filing deadlines are given additional grace period as specified in RR 26-2002

• e- payment due dates are 5 days later than manual filing

• Anywhere, anytime

Secure• Data transmission is

encrypted• Employs multi-level access

control: username / password and challenge questions

Free• No enrollment fee• No usage fee• No postage / courier

expenses


Monthly Withholding Taxes except withholding on VAT and Percentage Taxes

Monthly VAT Declaration (2550M)

Monthly Percentage Tax (2551M)


0605 Payment Form 1600 Monthly Remittance Return of Value - Added Tax and Other Percentage

Taxes Withheld 1600WP Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race

Track 1601C Monthly Remittance Return of income Taxes Withheld on Compensation 1601E Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)

1601F Monthly Remittance Return of Final Income Tax Withheld 1602 Monthly Remittance Return of Final Income Taxes Withheld 1603 Quarterly Remittance Return of Final Income Taxes Withheld 1604CF Annual Info Return of Income Taxes Withheld on Compensation and Final

Withholding Taxes 1604E Annual Info Return of Creditable Income Taxes (Expanded)/Income Payments

Exempt from Withholding Taxes 1700 Annual Income Tax Return 1701 Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts

1701Q Quarterly Income Tax Return for Self-Employed Individuals, Estates and Trusts 1702 Annual Income Tax Return for Corporation and Partnerships 1702Q Quarterly income Tax Return 1704 Improperly Accumulated Earning Tax Return 2000 Documentary Stamp Tax Declaration/Return 2200A Excise Tax Return for Alcohol Products 2200AN Excise Tax Return for Automobiles and Non-Essential Goods 2200M Excise Tax Return for Mineral Products 2200P Excise Tax Return for Petroleum Products 2200T Excise Tax Return for Tobacco Products 2550M Monthly Value-Added Tax Declaration 2550Q Quarterly Value-Added Tax Return 2551 Quarterly Percentage Tax Return 2551M Monthly Percentage Tax Return 2552 Percentage Tax Return (for stock transactions) 2553 Percentage Tax Return for Special Laws

Registered with BIR-Integrated Tax System (ITS)

Registration data uploaded to BIR eFPS server

Board Resolution or Secretary’s Certificate or Certification signed by President/ Treasurer/Head of Office (for Branch Offices) designating the corporation’s authorized personnel (maximum of 3 users per TIN) who shall enroll for system usage

Online enrollment to eFPS

Enrollment to chosen Authorized Agent Banks’ e-Payment System


Computer with internet connection◦ Computer with modem◦ Telephone line (for dial-up connection)◦ Internet connection (i.e DSL, Leased line, Cable Internet.

Wireless Broadband) provided by an Internet Service Provider (ISP)

256MB RAM or Higher (recommended) Internet browser

◦ Microsoft Internet Explorer ver. 6 or higher◦ Mozilla Firefox 2.0 or 3.0 (recommended)

Monitor that supports at least 800x600 resolution Acrobat Reader version 8 or higher Email account



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Supply the necessary information

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eREGISTRATION offers a convenient on-line internet access to taxpayer registration services. ◦Issuance of Taxpayer Identification Number (TIN) online for individual taxpayers,

◦Payment of Registration Fee (RF) for both newly-registered and existing taxpayers,

◦and issuance of Certificate of Registration (COR) for Single Proprietors, Professionals and Mixed Income Earners who are newly-registered online.

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oBasic Taxpayer Data Validation oTIN Issuance for Single Proprietors, Professionals,

Mixed Income Earners, Employees, and Taxpayers per E.O. 98

oRDO Verification of Taxpayer Data oPayment of Registration Fee (RF) for new eTIN

Registrants and Existing Business Taxpayers oGeneration and Printing of Certificate of Registration

(COR) oUpdate of Old TIN and Manual Entry of Pre-

Generated TIN oReports Generation oSystem Administration

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o Self employed Individuals• Single Proprietors• Professionals• Mixed Income Earners

o Third Party Users• Employers• Authorized Government Agencies /

Instrumentalities (GAI)• Other Authorized Users

o RDO users

SPECIFIC USER TYPE:

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POLICIES SPECIFIC TO SELF EMPLOYED INDIVIDUALS: o Valid email account

o BIR confirmation link expires after 3 dayso Initial ARF can be paid

• On-line thru link to be sent by email• Thru Authorized Agent Banks of RDO• G-cash• Revenue Collection Officer

o Succeeding ARF payments to be made on or before January 31 of every year

o Print out of Confirmation Page / ARF proof of payment copy furnished to RDO

o Attendance to briefing / orientation for new registrantso Failure to pay ARF / proceed to RDO to complete

registration will subject the on-line applicant to TCVD

activities of RDO22

o On-line registration of employer user; Employees cannot apply, only thru employer

o Only one user per employer; if identified user is unavailable, transfer account to new user

o Mandatory registration for the following employers:

• Large Taxpayers (LT)• EFPS registered• Taxpayer Account Management Program

(TAMP) corporationso Employer Status in ITS is active as Withholding

Agent for Compensation Earners (WC)o In case of multiple employment, main employer

shall apply for the TIN on-lineo Employer checks if employee has TIN, verifies

declarations in Form 1902 ;

POLICIES SPECIFIC TO EMPLOYERS:

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eAccreg is an online accreditation, registration of CRM/POS Machines and/or

other business machines generating receipts/invoices.

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TSPMD

ACCREDITATION OF ACCREDITATION OF MACHINES/SOFTWAMACHINES/SOFTWARERE

PART PART II

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TSPMD

1. Proof of current annual Registration Fee payment (BIR Form 0605);

2. Photocopy of Certificate of Registration from BIR;3. Photocopy of Certificate of Registration from SEC (for

corporation) or DTI (for Single Proprietorship);4. A sample receipt generated by the machine legibly

showing the data required enumerated in this regulation;

5. A sample receipt showing the reading of the daily sales and accumulated grand total recorded in the machine;

6. A demo or evaluation copy of the software to be used in the actual operation of the POS machines;

7. The system description and design/structure of the machine being submitted for accreditation;

8. The master reset key (CRM)/password (POS), whichever is applicable, that can be used in reading sales data of all units of the particular model being accredited;

9. Machine brochure; and10. Operating manual.

Documentary Requirements (Section 7.4 of RR 11-2004)

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TSPMD

COMPOSITION OF THE ACCREDITATION COMPOSITION OF THE ACCREDITATION BOARDBOARD

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Regional Office/Revenue District Office (RDO)

HEAD: Concerned Revenue District Officer

ASST. HEAD: Chief, CONED of the nearest RDC

Members: Representative of the concerned RDC Representative of Assessment Section of

RDO Representative of TSS of RDO

(Section 8 of RR 11-2004)

TSPMD

Functional & Technical Evaluation Checklist (Annex ‘E’)

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First Page Last Page

TSPMD

PROCEDURES ON PROCEDURES ON ACCREDITATIONACCREDITATION

if approved, RDO encodes details of application for accreditation using the eAccReg System. Then the system generates Certificate of Accreditation for issuance to Accredited Supplier.

× if disapproved, return documents to supplier w/ letter of denial informing them that they have to re-configure their machine/system to comply with BIR requirements.

NMAB/RMAB evaluates application for accreditation

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TSPMD

REGISTRATION REGISTRATION OF SALES OF SALES MACHINES FOR MACHINES FOR ISSUANCE OF ISSUANCE OF ‘PERMIT TO USE’‘PERMIT TO USE’

PART IIPART II

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TSPMD

MODE OF APPLICATION FOR MODE OF APPLICATION FOR REGISTRATION REGISTRATION

1. Application thru e-mail

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2. Application by going to the BIR office

TSPMD

REGISTRATION by TYPE of SALES REGISTRATION by TYPE of SALES MACHINES MACHINES

1. Accredited Machines – accredited supplier registers the machines within five (5) days from date of sale of machine and before actual use by taxpayer-user.

2. Non-Accredited Machines – taxpayer-user registers the machines bought from non-accredited supplier within five (5) days from acquisition and before its actual use.

3. Special Purpose Machines – taxpayer-user registers the machines bought within five (5) days from acquisition and before its actual use.

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TSPMD

1.downloads the file attachment (supplier.csv);

2.fill-up form;3. sends it to

[email protected]

For email registration, the supplier sends it to: [email protected]

Supplier clicks the icon to download the csv attachment (supplier.csv file)

BIR Web (www.bir.gov.ph)

Accredited Supplier

ELECTRONIC REGISTRATION of ELECTRONIC REGISTRATION of Accredited Sales Machines Accredited Sales Machines

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TSPMD

supplier.csv

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TSPMD 32

TSPMD 33

TSPMD

1.Checks e-mail on application for registration of machines by accredited supplier;

2.Validates csv file sent by accredited supplier and process application of machines by accredited supplier using the eAccReg System (system generates a ‘Permit to Use’ [Final]). A Permit Number and Machine Identification Number (MIN) are indicated for each machine registered;

3.Sends e-mail notification to accredited supplier that machines being registered has been issued Permit Number(s) and MIN(s) and the hard copy of the permit is now ready for pick-up;

4.Prints the ‘Permit to Use’ of machines applied for registration, using the eAccReg System, and Issue the ‘Permit to Use’ to Accredited Supplier.

BIR

ELECTRONIC REGISTRATION of ELECTRONIC REGISTRATION of Accredited Sales Machines Accredited Sales Machines

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Accredited Supplier 1. Receives e-mail notification;

2. Picks-up ‘Permit to Use’ for issuance to taxpayer-user

TSPMD

1.downloads the file attachment (taxpayer-user.csv);

2.fill-up form;3. sends to

[email protected]

For email registration, taxpayer-user sends it to: [email protected]

Taxpayer-user clicks the icon to download the csv attachment (taxpayer-user.csv file)


Taxpayer-user

ELECTRONIC REGISTRATIONELECTRONIC REGISTRATIONof of Non-AccreditedNon-Accredited Sales Sales Machines Machines

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TSPMD

taxpayer-user.csv

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TSPMD

BIR

Taxpayer-user

ELECTRONIC REGISTRATIONELECTRONIC REGISTRATIONof of Non-AccreditedNon-Accredited Sales Sales Machines Machines

1. Receives e-mail notification

2. Go to BIR to pick-up ‘Provisional Permit to Use’ together with the decal

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1.Checks e-mail on application for registration of machines by taxpayer-user;

2.Process application of machines by taxpayer-user using the eAccReg System (system generates a ‘Provisional Permit to Use’). A Permit Number and Machine Identification Number (MIN) are indicated for each machine registered;

3.Sends e-mail notification to taxpayer-user that machines being registered has been issued Permit Number(s) and MIN(s) and the hard copy of the permit is now ready for pick-up;

4.Prints the ‘Permit to Use’ of machines applied for registration, using the eAccReg System, and Issue the ‘Permit to Use’ together with the decal to taxpayer-user.

TSPMD

POST EVALUATION OF NON-ACCREDITED POST EVALUATION OF NON-ACCREDITED MACHINES MACHINES

BIR evaluates machines with issued ‘Provisional Permit to Use’ (List of Provisional Permits is available in the eAccReg System) within three (3) months from granting the permit.

If compliant – issue Final Permit to Use using the eAccReg System.

× If not compliant:

1. Issue ‘Letter Warning’ and inform taxpayer to re-configure his machines

to comply with BIR requirements.

2. After 2 weeks of non-compliance, ‘Provisional Permit to Use’ will be

revoked by issuing a ‘Letter of Revocation’ and effect the cancellation of

the issued ‘Provisional Permit to Use’ using the eAccReg System.

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TSPMD

1.downloads the file attachment (special purpose machines.csv);

2.fill-up form;3. sends to

[email protected]

For email registration, taxpayer-user sends it to: [email protected]

Taxpayer-user clicks the icon to download the csv attachment (special purpose machines.csv file)


Taxpayer-user

ELECTRONIC REGISTRATIONELECTRONIC REGISTRATIONof Special Purpose Machines of Special Purpose Machines

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TSPMD

special purpose machines.csv

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TSPMD

BIR

Taxpayer-user

ELECTRONIC ELECTRONIC REGISTRATIONREGISTRATIONof Special Purpose of Special Purpose Machines Machines

1. Receives e-mail notification;

2. Go to BIR and pick-up ‘Permit to Use Special Purpose Machine’

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1.Checks e-mail on application for registration of special purpose machines by taxpayer-user;

2.Validates submitted csv file and process application of machines by taxpayer-user using the eAccReg System (system generates a ‘Permit to Use Special Purpose Machine’). A Permit Number is indicated for each machine registered;

3.Sends e-mail notification to taxpayer-user that machines being registered has been issued Permit Number(s) and the hard copy of the permit is now ready for pick-up;

4.Prints the ‘Permit to Use Special Purpose Machines’ of machines applied for registration, using the eAccReg System, and Issue the Permit to taxpayer-user.

TSPMD

Sticker for Special Purpose Machines (Annex “P” of RMO 10-2005)

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eMail Online Application to:

RDO 112, Tagum City – [email protected]

RDO 113, West Davao City – [email protected]

RDO 132, East Davao City - [email protected]

RDO 114, Mati City - [email protected]

RDO 115, Digos City - [email protected]

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Computerized Accounting SystemApplication

(RMO 29-2002)

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Requirements:

• BIR Application Form 1900• Company Profile

Photocopy of COR Photocopy of current REG Fee (0605) Photocopy of previously issued permit

• Location map• Inventory of approved unused OR/Invoice• List of branches that will use the system• other docs needed by the CSET

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Requirements:

• Technical requirements: Application name and software used Function and features of the system System flow Process flow Back-up frocedure, Disaster recovery plan Sworn Statement (annex C) and proof of ownership List of sample reports and correspondences System demo (if needed)other docs needed by the CSET

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Computerized System Evaluation Team:

• Representative from:

Taxpayer Service Section – District Office

Assessment Section – District Office

Revenue Data Center - Mindanao

Helpdesk Davao

221-2937 & 227-9793

Revenue Data Center-Mindanao

3rd floor Revenue Region19, BIR Bldg., Bolton Extension, Davao City

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Documents

BUREAU OF INTERNAL REVENUE BIR eServices Presented by: Mr. Victor O. Baylon Head, RDC Mindanao