Frequently Asked Questions (FAQS) On e-BIR Forms Prepared by:
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! Q: "# "#at at is eBIRFo eBIRForm rms$ s$
Answer: eBIRForms is Electronic Bureau of of Internal Revenue Forms. It refers to the electronic services provided by the Bureau relative to the preparation, eneration and and submission of ta! returns. "R#$ "R#$ %&'%()*+ %! Q: "#at "#at are t#e t#e t&o (%) types types o' eletro eletroni ni series series (eSeri (eSeries)$ es)$
Answer: $ffline eBIRForms ac-ae and $nline eBIRForms ystem. "R#$ %&'%()*+ *! Q: " "#at #at is is o''line o''line eBIRFo eBIRForms rms Paka Paka+e$ +e$
Answer: /he use of offline eBIRForms ac-ae was developed primarily to provide ta!payers with an accessible and convenient service throuh easy preparation of their ta! forms. forms. "R#0 1o. %2'%()&+ ,! Q: "# "#at at is is o''l o''lin ine$ e$
Answer: $ffline means the user can accomplish filin a return even if not connected to the internet. "R#$ %&'%()*+ ! Q: "#at "#at is Online Online eBIRForms eBIRForms System$ System$
Answer: $nline eBIRForms ystem is a filin infrastructure that accepts ta! return returnss submit submitted ted online online and automa automatic ticall ally y comput computes es penalt penalties ies for ta! returns submitted beyond due date. "R#$ %&'%()*+ .! Q: " "#ere #ere an I do&nload do&nload t#e eBIRF eBIRForms$ orms$
Answer: /he ta! payer payer must first download download the $ffline $ffline eBIRForms ac-ae from either of the followin: "R#0 )3'%()4+ a. www.bir.ov.ph www.bir.ov.ph.. b. www.-nowyourta!es.ph c. www.dof.ov.ph d. www.bama5uino.com e. 6ropbo 6ropbo! ! usin usin this this lin-: lin-: http:77oo.l780r9 f. 6ire 6irect ct linlin- usin usin: : http:77ftp.prei.net7bir7ebirform;pac-ae;v2.);I/Rv%()*.
/! Q: 0an eBIRForms System proide us t#e ta1 omputation$
Answer: /he online eBIRForms ystem pac-ae provides automatic computations and has the capability to validate information encoded by the ta!payer. "R#0 1o. %2'%()&+ 2! "#at are t#e basi in'ormation needed in 'ilin+ eBIRForms$
Answer: /he followin are the basic information needed in filin : "R#$ %&'%()*+ a. /a!payer Identification 1umber "/I1+ b. R6$ 0ode c. =ine of Business d. /a!payer>s7Reistered 1ame e. Reistered Address f. ?ip 0ode . /elephone number h. Email address 3! Q: "#o an aail o' t#e eBIRForms$
Answer: 1on'eF users or all ta!payers who do not file their ta!es throuh eF. /hose enrolled in eF cannot enroll in eBIRForms and vice versa. "R#$ %&'%()*+ 4!Q: "#at are t#e system requirements 'or bot# o''line eBIRForms Paka+e and online eBIRForms System$
). upported $peratin ystem: @indows "ervice ac- *+, @indows ista, @indows C %. Dard dis- drive space needed: at least 4( #B free spaceC *. RA# memory needed: Runs best on %B or hiher Active components via Internet E!plorer version 9 or hiherC &. ava Run'time Environment version ).C and 4. eBIRForms ac-ae is best viewed in ))4% ! 92& screen resolution. "R#0 )3'%()4+ !Q: "#at are t#e bro&ser requirements$
). Internet E!plorer v9 or up
%. #o
Answer: /here are /hirty'si! "*+ BIR Forms that can be use thru eBIRForms. "R#0 49'%()4+ *!Q: "#en &ill t#e o''line eBIRForms Paka+e be aailable in t#e BIR &ebsite$
Answer: /he offline eBIRForms ac-ae ersion 2.) is already available for download in the BIR website. "R#$ %&'%()*+ ,!Q: 5o& do I do&nload t#e o''line eBIRForms Paka+e$
Answer: If you have internet connection: "R#$ %&'%()*+ o to the BIR website at www.bir.ov.ph. 0lic- the eBIRForms icon then clic- save file. /hen o to download folder of your pc to see the downloaded eBIRForms installer. If you do not have internet connection: o to a BIR e'loune and brin your 8B flash drive. ave eBIRForms ac-ae installer from the e'loune computer. !Q: 6#e o''line eBIRForms Paka+e I7m usin+ doesn7t #ae a 8Submit8 button on t#e Forms Pa+e! 5o& do I submit t#e 'orms online$
Answer: Gou need to download and use the latest version of the offline eBIRForms ac-ae. /he HubmitH button is available in offline eBIRForms ac-ae v2.). "R#$ %&'%()*+ .!Q: "#at pro+ram do I use to open t#e o''line eBIRForms Paka+e$
Answer: For the Annual I/R Forms, use 6F'chane iewer. A lin- to this free software will also be available in the Instructional uide. For the remainin forms, ust download and install the offline eBIRForms pac-aeJ "R#$ %&'%()*+
/!Q: "#at is t#e di''erene bet&een t#e urrent do&nloadable 'orms and
t#e o''line eBIRForms Paka+e$
Answer: 0urrently there are % available types of forms in the BIR website: 6F Format: the form cannot be edited, and can only be printed.
/a!payers need to fill out the form handwritten or use the typewriter. E!cel Format: the form can be typed over in a te!t bo!, but does not have automatic computations /he $ffline eBIRForms ac-ae: /he form can be edited and automatic computations are done even if the
form is offline Automatic computations in the forms avoid errors in manual computation 2!Q: "ill t#e urrent do&nloadable 'orms still be aailable at t#e BIR &ebsite$
Answer: Ges. /he current downloadable forms is still available. /here will be a new lin- for the forms. "R#$ %&'%()*+ 3!Q: "#at is t#e di''erene bet&een eFPS and t#e o''line eBIRForms Paka+e (in terms o' tar+et ta1payers)$
Answer: =are ta!payers and selected ta!payers are the primary users of the eF. 1on'individual and individual ta!payers and Accredited /a! Aents"A/A+ are the taret users of the eBIRForms. %4! Q: "#at is A6A$
Answer: A/A are -now as Accredited /a! Aents also -nown as accredited ta! practitioners, who are enaed in ta! practice and are re5uired to apply for accreditation prior. "R#$ %&'%()*+ %!Q: "#at is t#e pa+e setup &#en I print t#e 'orms$
Answer: ae setup marins: =eft: (.)&2 inches Riht: (.)&9 inches /op: (.)& inches
Bottom: (.)& inches"R#$ %&'%()*+
%%!Q: "#at si9e o' paper do I print t#e 'orm on$
Answer: A& si
Answer: 0lic- on the HubmitH button on the bottom part of the form screen of the offline eBIRForms ac-ae. 8pon clic-in on the HubmitH button, you will be redirected to the online eBIRForms ystem. "R#$ %&'%()*+ %,!Q: 5o& do I enroll into t#e online eBIRForms System$
Answer: /he followin are steps in enrollin into EBIRForms. "R#0 )3' %()4 Step ): Access BIR website at www. Bir.ov.ph usin internet browser. Step %: clic- eservice. Step *: clic- either eF or eBIRForms Step &: from the loin pae, clic- on Enroll to eF or eBIRForms> Step 4: the eF or eBIRForms online enrollment form appears. 0omplete the re5uired fields on the enrollment form pae. /hen, clic- on the “ubmitK button Step 2: submit to BIR a certificate aurthori
Answer: rocedure: "R#$ %&'%()*+ ). rint the e'mail enrollment notification. %. o to your Revenue 6istrict $ffice "R6$+. *. resent account activation re5uirements. Aount Atiation Requirements: If you are enrollin as a: I! 6a1payer Indiidual &. rinted e'mail enrollment notification 4. % alid I6s 2. =etter of Intent
II! 6a1payer - ;on-indiidual . rinted e'mail enrollment notification 9. % alid I6s 3. =etter of Intent )(. Board Resolution authori
)). rinted e'mail enrollment notification )%. % alid I6s )*. =etter of Intent )&. /a! Aent Authori
)2. rinted e'mail enrollment notification ). % alid I6s )9. =etter of Intent )3. /a! Aent Authori
%%. rinted e'mail enrollment notification %*. % alid I6s %&. =etter of Intent %4. / Application Form %2. 0opy of BIR Reistration %. 0opy of Reistration Fee ayment %9. 0ertification from ystem 6ocuments %9.). Application name and software use "development and database+ %9.%. Functional description "modules+
%9.*. Bac-'up and archivin procedure
%3. rinted e'mail enrollment notification *(. % alid I6s *). =etter of Intent *%. / Application Form **. 0opy of BIR Reistration *&. 0opy of Reistration Fee ayment *4. 0ertification from ystem 6ocuments *4.). Application name and software use "development and database+ *4.%. Functional description "modules+ *4.*. Bac-'up and archivin procedure *4.&. Board Resolution authori
*2. rinted e'mail enrollment notification *. % alid I6s *9. =etter of Intent *3. /a! Aent Authori
&9. rinted e'mail enrollment notification &3. % alid I6s 4(. =etter of Intent 4). /a! Aent Authori
4*. / Application Form 4&. 0opy of BIR Reistration 44. 0opy of Reistration Fee ayment 42. 0ertification from ystem 6ocuments 4. Application name and software use "development and database+ 49. Functional description "modules+ 43. Bac-'up and archivin procedure 2(. Board Resolution authori
Answer: /he eBIRForm has been successfully filed if the system enerated e#ail 1otification which will be received by the ta!payer as an evidence of eFiled return. "R#0 )3'%()4+ %/!Q: 5o& do I 'ile an amended return$
Answer: 0lic- on “yesK under the “Amended ReturnK part of the form when usin the offline eBIRForms ac-ae. /he online eBIRForms ystems will be able to identify if the form filed is amended or not. "R#$ %&'%()*+ %2!Q: Is usin+ eBIRForms mandatory to all ta1payer$
Answer: Ges under RR 1o. 2'%()& these reulations are hereby promulated by ma-in mandatory for non'eF filers or ta!payers to use eBIRForm. %3!Q: "#at are t#e aailable eletroni plat'orms o' t#e BIR in 'ilin+ ta1 return$
Answer: /here are two "%+ electronic platforms available: " R#049 M 2*'%()4+ ). Electronic Filin and ayment ystem "eF+ %. Electronic Bureau of Internal Revenue Forms ystem "eBIRForms+ *4! Q: "#o are t#ose e1empted and may 'ile manually t#eir >no Payment Return?!
Answer: /he followin can file manually their “1o ayment ReturnK. "R#0 )%'%()4+ ). enior 0itiFinal 0opy? o' my I6R under eBIRForms$
Answer: $nce the “Final 0opyK is clic-ed subse5uent chane to the forms will no loner be allowed. "R#0 )3'%()4+ *%!Q: "#en do I print t#e 'inal opy o' my I6R$
Answer: After clic-in the “Final 0opyK, the system will pop up a messae that the data was successfully send to BIR. An email will li-ewise be sent to ta!payer inbo! and there>s a need to print and save the email notification as an evidence of eFiled return. "R#0 )3'%()4+ **! Q: I' no email noti'iation is reeied= &#at s#all I do$
Answer: /o be able to receive the E#AI= 1$/IFI0A/I$1 from the BIR on the submitted ta! return, ma-e sure that all of the followin are complied with. /he email address indicated7encoded in the return is A=I6 and A0/IE. /he mailbo! has enouh space7not “5uota e!ceededK BIR email is not in the # folder. BIR website “bir.ov.phK is 1$/ B=$0NE6 by your email provider. 1on'compliance in any of the above re5uires re'encodin and re'submission of the return. a. If all of the above were underta-en and still 1$ E#AI= is received after two "%+ hours from efilin, then #A18A==G e#ail the enerated !ml file followin the steps in Anne! 6 of R#0 )&'%()4. b. If after #A18A==G emailin followin the steps in Anne! 6 of R#0 )&'%()4, and still 1$ E#AI= is received after two "%+ hours, then call the BIR for assistance, the help des- number to call are also contained in Anne! 6 of R#0)&'%()4. "R#0 )3' %()4+
*,!Q: @o I ;eed Internet to File eBIRForms$
Answer: /he eBIRForms are available to all filers with or without internet access.
*!Q: "#o are required to 'ile t#eir ta1 returns usin+ t#e eBIRForms:
Answer: /he followin are re5uired to file their ta! returns: "R#0 1$. )3' %()4 ). Accredited /a! Aents7ractitioners an all its client'ta!payersC %. Accredited rinters of rincipal and upplementary Receipts7InvoiceC *. $ne'/ime /ransaction "$1E//+ ta!payersC &. /hose who shall file a “1o aymentK ReturnC 4. overnment'$wned or O0ontrolled 0orporations "$00s+C 2. =ocal overnment 8nits "=8s+, e!cept baranaysC and . 0ooperatives reistered with 1ational Electrification Administration "1EA+ and local @ater 8tilities Administration "=@8A+ *.! Q: Are all ta1payers required to eletronially 'ile returns$
Answer: 1o, not all ta!payers are re5uired to file electronically. $nly mandated to use eF and eBIRForms are allowed. "R#0 no. )3'%()4+. */! "#at are t#e steps in enrollin+$
Answer: Dere are the steps needed in enrollin: "R#0 1o. )3'%()4+ Step : Access BIR website at &&&!bir!+o!p# usin your internet browser. Step %: 0lic- eervices. Step *: 0lic- either eF or eBIRForms Step ,: From the =oin pae, clic- on P nroll to eFPS or eBIRForms > Step : /he eF or eBIRForms online enrollment form appears. 0omplete the re5uired fields on the Enrollment Form pae. /hen, clic- on the 8Submit8 button. Step .: ubmit to BIR a certificate authori
Answer: For eBIRForms eFile and eay "upon availability+ 7 eFile and manually pay: "R#0 )3 '%()4+ a. rinted copy of the return with the e#ail 1otification ae received: b. Re5uired attachments If there are other attachments to be submitted such as ummary Alphalists of @ithholdin /a! "A@/+, #onthly Alphalists of ayees "#A+ re5uired under BIR Form 1os. )2((, )2()E, )2()F, it shall prepared usin the 6ata Entry #odule or ummary =ist of ales7urchases7Importation for all A/ ta!payers in BIR Form 1o. %44(Q prepared usin the RE=IEF of the BIR and submitted via email to: esubmissionbir.ov.ph. *3. A'ter 'illin+-up all neessary in'ormation in t#e return and alidatin+ i' all entries are orret= an I still modi'yorretedit$ Answer: Ges, modify7correct7edit entries are still possible. /he $ffline eBIRForms is encouraed to be used to provide ample time for return preparation, and does not re5uire an internet connection. Ensure to clicvalidate everytime there are chanes7edits7modifications. "R#0 1o)3'%()4+ &(. "#at #appens &#en I lik >SCBDI6?$ Answer: /he lo'in pae will appear, then type your username and password. /he return will be eFiled where a FR1 will be enerated as proof that the return has been received by the BIR. roceed to eayment7manual payment for eBIRForms. /he FR1 ae7email notification may be printed for future use. Dowever, under eBIRForms for %()& I/R filin "BIR Form 1os. )((, )(), )(%R/, )(%E, )(%#+, instead of an FR1, a system enerated e#ail 1otification will be received by the ta!payer upon receipt of the eFiled return, then proceed to manually pay followin e!istin issuances. "R#0 1o)3'%()4+ &). 0an I open t#e return 'iled in online eBIRForms and re-print$ Answer: Ges, simply clic- on “ubmitted /a! ReturnK button and select the re5uired return to view and print. "R#0 1o)3'%()4+ &%. I am bot# mandated to use eFPS and eBIRForms= &#i# one s#ould I use$
Answer: 8se eF. Dowever, for forms not available in eF, use eBIRForms. In which case, enrollment to eBIRForms is re5uired. "R#0 1o)3'%()4+ &*. "#y do I reeie an error on t#e telep#one number 'ield durin+ enrolment to t#e eBIRForms System$ Answer: It all depends on the browser of the computer bein used. eBIRForms ystem is compatible to Internet E!plorer 3. Enter * numeric on the )t bo!, then the diit number in the %nd bo!. For browser Internet E!plorer )( or hiher, use oole 0hrome Browser v%* or up and #o
&&.
"#y do I reeie an error t#at my 6I; is inalid durin+ enrolment in t#e eBIRForms$
Answer: /he /I1 is not yet uploaded in the eF7eBIRForms. 0ontact the R6$ to upload /I1 and proceed to enrolment. "R#0 1o)3'%()4+ &4. "#y an I not 'ile and instead reeie an error t#at my 'orm is not re+istered &#en I submit my return online usin+ eBIRForms$ Answer: /he form type is not updated in BIR>s database. Fill'out BIR Form 1o. )3(4 "8pdate Reistration Information+ with the re5uired attachments and submit to the R6$ where reistered to update reistration record. "R#0 1o)3'%()4+ &2. 5o& to print t#e 'orm$ Answer: /o print the form ma-e sure to adust the RI1/ER E//I1 to the followin: $n your computer "@indows+ tart button S 6evices and rinters S =ocate your printer Riht clic- S rintin references S Advances or select the F$=I$ or =EA= si
Returns from electronic platform should be similar to the $fficial printed form issued by the BIR. All R6$s7AABs are mandated to accept photocopied or electronic7computer'enerated income ta! returns, in lieu of the officially printed forms, provided that the said forms are updated and oriinally filled' out and sined by the ta!payer or his7her7its duly authori0lient-6a1payers?$ Answer: /he term “0lient'/a!payersK shall mean those ta!payers who are otherwise authori
/he lin-in module of authori
availability, conformance of electronic platform must be complied with. "R#0 1o)3'%()4+ 4%. 0an 'ilin+ any&#ere o' I6R be allo&ed$ Answer: 1o. All ta!payers must file where they are reistered. /he only instance where you are not re5uired to file your return physically with where the ta!payer is reistered is when they submit and file the returns online, usin either the eF or the eBIRForms platform. "R#0 1o)3'%()4+ 4*. "#ere &ill employees o' Ear+e 6a1payers (E6s) 'ile t#eir I6Rs$ Answer: 8nder R#0 )('%()4, for ta!able year %()&, =/ employees will file to the R6$ where the =/ is physically located7situated or R6$ where the ta!payer is reistered. As such, if with payment, it shall be within the concerned R6$. /hey can file manually to the concerned R6$ for “1o ayment ReturnK. Dowever, they are encouraed to prepare and fill'up forms usin the $ffline eBIRForms and submit via email for their ease, convenience and avoid lon lines durin the filin period. "R#0 1o)3' %()4+ 4&. Is dislosure o' Supplemental In'ormation mandatory$ Answer: R#0 )*'%()4 provides that all uridical entities7corporations are mandated to disclose upplementary Information such as Income7Receipts7Revenue subected to Final @ithholdin includin Real roperties7stoc- transactions, Income7Receipts7Revenue E!empt from Income /a!, etc. For individuals filin BIR Form 1os. )(( and )(), it shall be optional for calend ar year %()& due for filin on or before April )4, %()4, and mandatory startin calendar year %()4. "R#0 1o)3'%()4+ 44. 0an I use o''line eBIRForms een i' I am enrolled &it# eFPS$ Answer: Ges, all ta!payers enrolled in either eF or eBIRForms or those who will file manually, are encouraed to use $ffline eBIRForms for ease and convenience, and to provide them ample time to encode7edit and complete their returns. 8pon completion of the return and when ready to submit, to either eF or online eBIRForms. /his will provide better opportunity for all to connect to BIR faster and with ease. $nly then
ta!payer will be redirected to the loin pae to type username and password. "R#0 1o)3'%()4+
42.
"#at do I need to present to t#e AABs to pay my Annual Inome
6a1$
Answer: In payin the ta! due for the returns eFiled usin eBIRForms, you must present to the AABs the followin: ). rinted copy of returns duly sined, %.Email notification of successful e'FilinC "R#0 1o)3'%()4+ 4. 5o& do I submit atta#ments 'or t#e oluminous reditable &it##oldin+ ta1es under BIR Form ;os! %*4/ %*.$ Answer: 8nder RR %'%()4, the A@/ is submitted usin 6ata Entry and validation module of the BIR under RR )'%()&. $n the other hand, in lieu of the submission of hard copies of BIR Form 1os. %*(7%*)2 as an attachment to A@/, must 0A1 the oriinal copies of BIR Form 1o. %*( throuh a scannin machine or deviceC store the soft copies usin pdf file format with filenames alphabetically arraned in 66'R. ubmit the 66' R "properly labeled+ to the BIR where reistered, toether with a 1otari
said ta!payer opted to comply with the re5uirements prescribed by the Reulations. "R#0 1o)3'%()4+ 49. "#at are t#e steps to e'ile a return$ Answer: Dere are the steps to efile a return: "R#0 49'%()4+ Step ! @O";EOA@= I;S6AEE and RC; eBIRForms Paka+e ersion 2.)C Step %! 0omplete the rofile pae, select from the list of BIR Forms then clic- “Fill upK. Accomplish the selected ta! return by directly encodin data in itC Step *! 0lic-
Answer: /he followin are the * forms that can be filed thru eBIRForms: ). BIR Form (2(4 ' ayment Form
%. BIR Form )2(( O #onthly Remittance Return of A/ and $ther ercentae /a!es @ithheld *. BIR Form )2((@ O Remittance Return of ercentae /a! on @innins and ris /a! Return %&.BIR Form )9() O $1E// Estate /a! Return %4.BIR Form %((( O 6ocumentary tamp /a! 6eclaration7Return
%2.BIR Form %((($/ O 6ocumentary tamp /a! 6eclaration7 Return "one' time transactions+ %.BIR Form %%((A O E!cise /a! Return for Alcohol roducts %9.BIR Form %%((A1 O E!cise /a! Return for Automobiles and 1on' Essential oods %3.BIR Form %%((# O E!cise /a! Return for #ineral roducts *(. BIR Form %%(( O E!cise /a! Return for etroleum roducts *).BIR Form %%((/ O E!cise /a! Return for /obacco roducts *%.BIR Form %44(# O #onthly alue'Added /a! 6eclaration **.BIR Form %44(Q O Quarterly alue'Added /a! Return *&.BIR Form %44)Q O Quarterly ercentae /a! Return *4.BIR Form %44)# O #onthly ercentae /a! Return *2.BIR Form %44% O ercentae /a! Return on toc- *.BIR Form %44* O ercentae /a! ayable under pecial =aws
