ELECTRONIC BIR FORMS BRIEFING SEPTEMBER 24, 2014
To obtain common understanding on eBIRForms :
Process and procedures
Technical requirements
OBJECTIVES
Part I – I – Steps Steps and Requirements Part II – II – How How to navigate within the package/system (Filling-up Forms)
AGENDA
The Electronic Bureau of Internal Revenue Forms (eBIRForms) was developed primarily due to the emergence of e-Commerce. eBIRForms provide taxpayers with an alternative mode of preparing and filing tax returns that is easier and more convenient. The use of eBIRForms by taxpayers will improve the BIR's tax return data capture and storage thereby enhancing efficiency and accuracy in the filing of tax returns. The eBIRForms covers two (2) types of electronic services: Offline eBIRForms Package and the Online eBIRForms System.
OVERVIEW
Offline eBIRForms Package -
Online eBIRForms System -
a tax preparation software that allows taxpayers and ATAs to accomplish or fill up tax forms offline. It is an alternative mode of preparing tax returns which deviates from the conventional manual process of filling-up tax returns on pre-printed forms that is highly susceptible to human error. Taxpayers/ATAs can directly encode data, validate, edit, save, delete, view, print and submit their tax returns. The package can do automatic computations and has the capability to validate information encoded by taxpayers/ATAs. a filing infrastructure that accepts tax returns submitted online and automatically computes penalties for tax returns submitted beyond due date. The System creates secured user accounts thru enrollment for use of the online System, and allows ATAs to file on behalf of their clients. The System also has a facility for TSPs to test and certify the data generated by their tax preparation software (certification is by form). It is capable of accepting returns data filed using certified TSP tax preparation software.
DEFINITION
COVERAGE: Non-eFPS Filers
Accredited Tax Agents (ATA)/Practitioners and all its client-taxpayers
Accredited Printers of Principal and Supplementary Invoices/Receipts
One-Time Transaction (ONET) Taxpayers
Those who shall file “no-payment” returns
Government-Owned or -Controlled Corporations (GOCCs)
Local Government Units, except barangays and
Cooperative registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA)
WHO IS REQUIRED TO USE REVENUE REGULATION NO. 6-2014
For both offline package and online system
Supported Operating System: Windows XP (Service Pack 3), Windows Vista, Windows 7;
Hard disk drive space needed: at least 50 MB free space;
RAM memory needed: Runs best on 2GB or higher ActiveX components via Internet Explorer version 8 or higher;
Java Run-time Environment version 1.7; and
eBIRForms Package is best viewed in 1152 x 864 screen resolution.
TECHNICAL REQUIREMENTS
For both offline package and online system
Browser:
Internet Explorer v8 or up
Mozilla Firefox v16 or up
Google Chrome v23 or up
Paper size for printing:
Legal size or Folio size (8.5" x 13")
Page setup margins:
Left: 0.146 inches
Right: 0.148 inches
Top: 0.14 inches
Bottom: 0.14 inches
TECHNICAL REQUIREMENTS
eBIRForms Available
Offline eBIRForms package
36 Forms (as Listed in the BIR Web site)
Online eBIRForms System:
31 Forms (Online submission for Forms 1700,1701,1702RT,1702EX and1702MX not yet available)
FORMS AVAILABLE
eBIRForms Offline Package (All procedures are provided for in the Job Aids)
Taxpayer Accomplish Tax return and Print
Taxpayer Downloads Offline Package from the BIR WEB Site
Taxpayer Affix Signature on the Form
Taxpayer Submits form and pay Tax Through AABs
OR
Taxpayer Submits form and pay Tax Through RDO/RCO
PROCESS FLOW USING OFFLINE PACKAGE
Steps: 1. Go to BIR Website (http://www.bir.gov.ph/) 2. Click
3. Click
HOW TO GET THE OFFLINE PACKAGE?
Steps: 4. Scroll down 5. Click the word here at: To download the Offline eBIRForms Package v4.6 (with Annual Income Tax Returns v2013 ENCS) click here.
6. Downloading of the package will start
HOW TO GET THE OFFLINE PACKAGE?
7. A Zipped file will be downloaded to your PC’s “downloads” file
HOW TO GET THE OFFLINE PACKAGE?
(If you do not have internet connection: Go to a BIR e-lounge and bring your USB flash drive. Save eBIRForms Package installer from the e-lounge computer.) •
•
OFFLINE PACKAGE
eBIRForms Online System (All procedures are provided for in the Job Aids)
Taxpayer Accomplish Tax return
Taxpayer Login to eBIRForms System through BIR WEB Site
Taxpayer Submits Return online
Taxpayer Submits form and pay Tax Through AABs
Taxpayer Print Return and affix signature
OR
Taxpayer Submits form and pay Tax Through RDO/RCO
Note: To use the Online eBIRForms System will require internet facility and individual electronic mail (e-mail) for online enrollment on the said system.
HOW TO GO TO THE ONLINE SYSTEM?
Steps: 1. Go to BIR Website (http://www.bir.gov.ph/) 2. Click
3. Click
HOW TO GO TO THE ONLINE SYSTEM?
Steps: 4. Scroll down 5. Click the word here at: To go to the Online eBIRForms System click here.
HOW TO GET THE ONLINE SYSTEM?
eBIRForms Home Page: 1. Home; Login; Sign up; Download Forms; FAQs 2. Downloadable Offline package with option to submit online 3. Job Aids to for Tax Software providers 4. Job Aids to for Taxpayers and Tax Agents 5. List of eBIRForms that can be submitted online
ONLINE SYSTEM HOME PAGE
Steps: 6. Click on the “Sign-up” tab 7. Acknowledge and agree to the eBIRForms Terms of service Agreement (ToSA) by clicking on the box at the bottom of the screen. Click “Proceed to Registration” 8. Fill-up fields required (with red asterisk) in the enrollment page 9. Click “Proceed” button to go to the next screen 10. A message box will appear asking if the user wants to proceed with enrollment. System will validate information
ONLINE SYSTEM ENROLLMENT
Steps: 11. Upon Successful validation, user will be redirected to the User Classification page. Put check on the applicable box (tax agent or tax software provider). 12. If validation is unsuccessful, an error message will appear informing the user that the information he/she provided does not match his/her information in the ITS Registration. The user will be allowed to proceed with enrollment, however, he/she will be required to update his/her information in the ITS-REG 13. After submission user will be redirected to an instruction screen on what to do next to be able to activate his/her account.
ONLINE SYSTEM ENROLLMENT
Steps: 1. Print the e-mail enrollment notification. 2. Go to your Revenue District Office (RDO). 3. Present account activation requirements..
ACCOUNT ACTIVATION
I. Taxpayer - Individual 1. Printed e-mail enrollment notification 2. 2 Valid IDs 3. Letter of Intent
II. Taxpayer - Non-individual 1. 2. 3. 4.
Printed e-mail enrollment notification 2 Valid IDs Letter of Intent Board Resolution authorizing any of the two (2) officers designated to file the return under Section 52 (A) of the Tax Code (President of other principal officer and Treasurer or Asst. Treasurer of the Corporation)
ACCOUNT ACTIVATION REQUIREMENTS
III. Taxpayer and Tax Agent - Individual 1. 2. 3. 4. 5.
Printed e-mail enrollment notification 2 Valid IDs Letter of Intent Tax Agent Authorization Letter signed by the client taxpayer Copy of Certificate of Accreditation
IV. Taxpayer and Tax Agent - Non-individual 1. 2. 3. 4. 5. 6.
Printed e-mail enrollment notification 2 Valid IDs Letter of Intent Tax Agent Authorization Letter signed by the client taxpayer Copy of Certificate of Accreditation Board Resolution authorizing any of the two (2) officers designated to file the return under Section 52 (A) of the Tax Code (President of other principal officer and Treasurer or Asst. Treasurer of the Corporation)
ACCOUNT ACTIVATION REQUIREMENTS
V. Taxpayer and Tax Software Provider - Individual 1. Printed e-mail enrollment notification 2. 2 Valid IDs 3. Letter of Intent
If you have an authorized representative, representative should also present the following: 1. Authorization Letter 2. 2 valid IDs of authorized representative
ACCOUNT ACTIVATION REQUIREMENTS
Reminders: 1. Individual and corporate taxpayers shall be allowed to enroll up to a maximum of three (3) user accounts for a particular TIN. 2. For juridical entities or artificial persons, enrollment shall be made by the officers required by law to file the returns. Thus, for domestic corporations, it shall either be the President, Vice President or other principal officers; for partnerships, the managing partner; for joint ventures, the managing head; and for resident foreign corporation, the head country manager. 3. The principal officer may delegate enrollment and filing of returns, however, an authorization must be issued by the principal officers delegating enrollment and filing to particular/identified company personnel.
ACCOUNT ACTIVATION REQUIREMENTS
STEPS: 1. Account activation will be done by your respective RDO 2. Enrollee will receive an email from BIR containing his default account username and password 3. Upon receipt of the eBIRForms systemgenerated e-mail, log in to the system using the account username and password provided in the e-mail. Go to eBIRForms home page and click on the Login tab
USING THE ONLINE SYSTEM
Steps: 4. Upon initial log-in, user is required to change his/her password. Ensure that the password guidelines are followed 5. Upon successful log-in, user may now fill in the required eBIRForms
(Filling up
forms will be discussed separately)
6. The eBIRForm has been successfully filed if the system displays the Filing Reference Number (FRN) field along with the continue button to go to the FRN page. The page should also display the message "The form has been successfully filed".
USING THE ONLINE SYSTEM
Reminder: 1. Password should at least be 8 characters long 2. Password should contain both upper and lower case alphabetic characters 3. Password should contain numeric and special characters 4. Password should not be based on personal information (birthdays, names of friends, etc.) 5. Password should not based on any language,dialect, slang or commonly used words 6. Password should not be patterns or words spelled backwards
ACCOUNT USERNAME AND PASSWORD
