BIR eServices

Presented by:
Mr. Victor O. Baylon Head, RDC Mindanao

BUREAU OF INTERNAL REVENUE

BUREAU OF INTERNAL REVENUE

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
BUREAU OF INTERNAL REVENUE

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

BUREAU OF INTERNAL REVENUE

 Fast
Pre-fills information Automatic calculations Instant filing confirmations

Secure
Data transmission is encrypted Employs multi-level access control: username / password and challenge questions

Easy
Online guides and FAQs Pop-up messages

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

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

BUREAU OF INTERNAL REVENUE

Monthly Withholding Taxes except withholding on VAT and Percentage Taxes Monthly VAT Declaration (2550M) Monthly Percentage Tax (2551M)

BUREAU OF INTERNAL REVENUE

0605 1600 Withheld 1600WP Track 1601C 1601E

Payment Form Monthly Remittance Return of Value - Added Tax and Other Percentage Taxes Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Monthly Remittance Return of income Taxes Withheld on Compensation 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 Trusts 1702 1702Q 1704 2000 2200A 2200AN 2200M 2200P 2200T 2550M 2550Q 2551 2551M 2552 2553

Quarterly Income Tax Return for Self-Employed Individuals, Estates and Annual Income Tax Return for Corporation and Partnerships Quarterly income Tax Return Improperly Accumulated Earning Tax Return Documentary Stamp Tax Declaration/Return Excise Tax Return for Alcohol Products Excise Tax Return for Automobiles and Non-Essential Goods Excise Tax Return for Mineral Products Excise Tax Return for Petroleum Products Excise Tax Return for Tobacco Products Monthly Value-Added Tax Declaration Quarterly Value-Added Tax Return Quarterly Percentage Tax Return Monthly Percentage Tax Return Percentage Tax Return (for stock transactions) Percentage Tax Return for Special Laws

Registered with BIR-Integrated Tax System (ITS) Registration data uploaded to BIR eFPS server Board Resolution or Secretarys Certificate or Certification signed by President/ Treasurer/Head of Office (for Branch Offices) designating the corporations 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

BUREAU OF INTERNAL REVENUE

Computer with internet connection

256MB RAM or Higher (recommended) Internet browser

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

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)

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

BUREAU OF INTERNAL REVENUE

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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 newlyregistered online.
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o Basic Taxpayer Data Validation o TIN Issuance for Single Proprietors, Professionals, Mixed Income Earners, Employees, and Taxpayers per E.O. 98 o RDO Verification of Taxpayer Data o Payment of Registration Fee (RF) for new eTIN Registrants and Existing Business Taxpayers o Generation and Printing of Certificate of Registration (COR) o Update of Old TIN and Manual Entry of PreGenerated TIN o Reports Generation o System Administration
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SPECIFIC USER TYPE:

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Self employed Individuals Single Proprietors Professionals Mixed Income Earners Third Party Users Employers Authorized Government Agencies / Instrumentalities (GAI) Other Authorized Users RDO users

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POLICIES SPECIFIC
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TO SELF EMPLOYED INDIVIDUALS:

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Valid email account BIR confirmation link expires after 3 days 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 Succeeding ARF payments to be made on or before January 31 of every year Print out of Confirmation Page / ARF proof of payment copy furnished to RDO Attendance to briefing / orientation for new registrants Failure to pay ARF / proceed to RDO to complete registration will subject the on-line applicant to TCVD activities of RDO
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POLICIES SPECIFIC TO EMPLOYERS:

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On-line registration of employer user; Employees cannot apply, only thru employer Only one user per employer; if identified user is unavailable, transfer account to new user Mandatory registration for the following employers: Large Taxpayers (LT)

EFPS registered

Taxpayer Account Management Program (TAMP) corporations Employer Status in ITS is active as Withholding Agent for Compensation Earners (WC) In case of multiple employment, main employer shall apply for the TIN on-line

Employer checks if employee has TIN, verifies declarations in Form 1902 ;

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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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PART I

ACCREDITATION OF MACHINES/SOFTWARE

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Documentary Requirements (Section 7.4 of RR 11-2004)

1. 2. 3. Proof of current annual Registration Fee payment (BIR Form 0605); Photocopy of Certificate of Registration from BIR; 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; and 10. Operating manual.
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COMPOSITION OF THE ACCREDITATION BOARD

(Section 8 of RR 11-2004)

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

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Functional & Technical Evaluation Checklist (Annex E)

First Page

Last Page

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PROCEDURES ON ACCREDITATION

NMAB/RMAB evaluates application for accreditation 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.
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PART II

REGISTRATION OF SALES MACHINES FOR ISSUANCE OF PERMIT TO USE

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MODE OF APPLICATION FOR REGISTRATION

1. Application thru e-mail

2. Application by going to the BIR office

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REGISTRATION by TYPE of SALES 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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ELECTRONIC REGISTRATION of Accredited Sales Machines

BIR Web (www.bir.gov.ph)

For email registration, the supplier sends it to: bir_eaccreditation_113@bir.gov.ph Supplier clicks the icon to download the csv attachment (supplier.csv file)

Accredited Supplier
1. downloads the file attachment (supplier.csv); 2. fill-up form; 3. sends it to bir_eaccreditation_113@bir.gov.ph
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supplier.csv

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ELECTRONIC REGISTRATION of Accredited Sales Machines

BIR
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.

Accredited Supplier
1. Receives e-mail notification; 2. Picks-up Permit to Use for issuance to taxpayer-user

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ELECTRONIC REGISTRATION of Non-Accredited Sales Machines BIR Web (www.bir.gov.ph)

For email registration, taxpayer-user sends it to: bir_eaccreditation_004@bir.gov.ph Taxpayer-user clicks the icon to download the csv attachment (taxpayer-user.csv file)

Taxpayer-user
1. downloads the file attachment (taxpayer-user.csv); 2. fill-up form; 3. sends to bir_eaccreditation_004@bir.gov.ph
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taxpayer-user.csv

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ELECTRONIC REGISTRATION of Non-Accredited Sales Machines

BIR
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 taxpayeruser.

Taxpayer-user
1. Receives e-mail notification 2. Go to BIR to pick-up Provisional Permit to Use together with the decal

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POST EVALUATION OF NON-ACCREDITED 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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ELECTRONIC REGISTRATION of Special Purpose Machines BIR Web (www.bir.gov.ph)

For email registration, taxpayer-user sends it to: bir_eaccreditation_004@bir.gov.ph Taxpayer-user clicks the icon to download the csv attachment (special purpose machines.csv file)

1. downloads the file attachment (special purpose machines.csv); 2. fill-up form; 3. sends to bir_eaccreditation_004@bir.gov.ph
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Taxpayer-user

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special purpose machines.csv

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ELECTRONIC REGISTRATION of Special Purpose Machines

BIR
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;

Taxpayer-user
1. Receives e-mail notification; 2. Go to BIR and pick-up Permit to Use Special Purpose Machine

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.

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Sticker for Special Purpose Machines

(Annex P of RMO 10-2005)

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eMail Online Application to:

RDO 112, Tagum City eaccreg_112@bir.gov.ph

RDO 113, West Davao City eaccreg_113@bir.gov.ph RDO 132, East Davao City - eaccreg_132@bir.gov.ph RDO 114, Mati City RDO 115, Digos City - eaccreg_114@bir.gov.ph - eaccreg_115@bir.gov.ph

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Computerized Accounting System Application (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

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Helpdesk Davao 221-2937 & 227-9793

Revenue Data Center-Mindanao
3rd floor Revenue Region19, BIR Bldg., Bolton Extension, Davao City

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