Frequently Asked Questions (FAQS)

On eFPS
Prepared by:

24/7 On-Line Bookkeeping

because you deserve a prompt service.

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South Triangle, Quezon City
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What is eFPS ?
eFPS stands for Electronic Filing and Payment System, and it refers to the system developed and
maintained by the Bureau of Internal Revenue (BIR) for electronically filing tax returns, including
attachments, if any, and paying taxes due thereon, specifically through the internet.
What is e-Filing?
e-Filing is the process of electronically filing returns including attachments, if any, specifically through
the internet.
What is e-Payment?
e-Payment is the process of electronically paying a tax liability through the internet banking facilities
of Authorized Agent Banks (AABs).
Why do we need to use eFPS? What are its objectives?
With eFPS, taxpayers can avail of a paperless tax filing experience and can also pay their taxes online
through the convenience of an internet-banking service via debit from their enrolled bank account. In
addition, since eFPS is available on the Internet, taxpayers can file and pay for their taxes anytime,
anywhere as long as he or she is using a computer with an internet connection.
What are the expected benefits of the system?
The eFPS is:
- Convenient to use - it is quick and simple to use, as well as secure.
- Interactive - information exchange is immediate and online, users get immediate feedback from the
system when enrolling, e-filing or performing e-payments.
- Self-validating - errors are minimized because all of the information supplied by the taxpayer is
validated before final submission.
- Fast - response or acknowledgment time is quicker than manual filing.
- Readily available - eFPS is available 24 hours a day, 7 days a week including holidays.
- Secure - return and payment transactions are more secure, as all data transmission is encrypted.
- Cost effective - processing cost of returns and payments is minimized (e.g. receiving, preprocessing, encoding, error-handling and storage).
Who is eligible to use the system?
Qualified taxpayers who need to file and pay their taxes to the Philippine government are encouraged
to use the system.
What do I need to get started with eFPS?
In order to use eFPS, you would need to use a computer with an Internet connection, usually, you
would need a telephone line, a computer with modem, and a subscription for Internet service from an
Internet service provider or ISP available in your locality.
In addition, you need an Internet browser installed on your computer such as Microsoft Internet
Explorer version 6 or higher, or Mozilla Firefox version 2 or higher, or Netscape Navigator version 6 or
higher;

And, e-mail account, so you can receive email notifications from eFPS and the BIR.
Optionally, you would also need:
-Adobe Reader version 8 or higher to view and fill up offline tax returns;
-WinZIP or WinRAR to compress and uncompress file attachments to returns and downloadable offline
tax return forms, and other files;
-Microsoft PowerPoint 2000 or higher to view downloadable job aids and PowerPoint presentations;
-Microsoft Word 2000 or higher and Acrobat Reader to view additional downloadable information or
help files, and others.
hen was the first implementation of eFPS?
The system is available online since June 1, 2001.
Is there any additional cost that the taxpayer will incur upon availment of this system?
None whatsoever, enrollment and usage of eFPS is FREE of charge. However, check with your bank
(where you have enrolled for e-payment) if they charge fees and/or if your need to maintain a
minimum ADB (Average Daily Balance).
What is the scope or coverage of the eFPS?
Currently, the eFPS allows you to e-file and e-pay for the following forms:

The current user coverage of eFPS includes:

-

Large Taxpayers
Top Twenty Thousand (20,000) Private Corporations
Local Government Units
Government Bidders
Bank Borrowers
Stock Brokers
Corporations with Paid-Up Capital Stock of P10 Million Pesos and above
Taxpayers with Computerized Accounting System (CAS)
Enterprises Enjoying Fiscal Incentives (i.e. PEZA, BOI Certified, etc.)
Top Five Thousand (5,000) Individuals
National Government Agencies
Volunteering Non-Large Taxpayers (Individual and Non-Individual)

Is the transaction with eFPS secure?

Yes, security features are embedded in the system. The transmission of data on every transaction is
encrypted and secured by the state-of-the-art technology provided by SSL (Secure Sockets Layer),
which is the industry-standard protocol for secure Web-based communications, and VERISIGN.
Likewise, user validation or authentication is handled by the system's enrollment and log on facility,
which has two levels of security username password, and challenge question. In addition, eFPS is
securely hosted, protected by state-of-the-art security measures such as firewalls, intrusion detection
and anti-virus systems to protect against network intrusions and extended downtime
periods. eFPSemploy the same security measures to ensure that payment instructions sent by eFPS
to their e-payment facilities are secure.
Where can I get information regarding enrollment procedures for eFPS
Enrollment procedures for the Electronic Filing and Payment System can be viewed online at
the eFPS webpage under jobaids link.
What are the steps in enrolling to eFPS?
Step 1: Access BIR website at www.bir.gov.ph, using your internet browser.
Step 2: Click on eFPS icon to go the eFPS home page.
Step 3: From the eFPS Login page, click on 'Enroll to eFPS' link.
Step 4: The eFPS enrollment form appears. Complete the required fields on the Enrollment Form
page. Then, click on the "Submit" button.
eFPS will inform you thru a pop-up message that your enrollment has been successfully received.
Then you have to wait for an email message from BIR informing you of the status of your enrollment
whether approved or disapproved. Once your account has been activated, you are ready to e-file and
e-pay, and perform all the functions withineFPS.
It is important for you to remember your username and password, as well as the correct answer to
the challenge question. Keep your username, password and challenge question answer to yourself.
Do not make it easy to guess, nor write it down.
What are the requirements in availing of the system?

First, you should be registered with BIR-Integrated Tax System;

Next you should submit a Certification from the President of the corporation authorizing two
(2) officers to file return and to enroll for availment of the eFPS, as well as a Letter of Intent to
avail of eFPS;

Enrollment in eFPS; and

Enrollment with any eFPS-Authorized Agent Bank (eFPS-AAB) for use of their e-payment
system.

How many days would it take for me to know if my enrollment was approved or rejected?
Expect an e-mail from the BIR within three (3) to ten (10) working days informing the status of your
enrollment.
As a large taxpayer, do I need to enroll my branches separately?
No, only non-large taxpayers need to enroll their branches separately. Large taxpayers, however, are
required to file a consolidated return through their head offices.
Can we submit more than one e-mail account during the enrollment?
No, you are only allowed to have one e-mail account per user for eFPS purposes. Taxpayers may have
as much as three (3) user accounts for a single TIN.
How can you check whether the person enrolled in the eFPS are authorized by the
taxpayer/company?
A verification of the Certification of Authorized User/s submitted by the taxpayer will be conducted by
the BIR.
Can I enroll more than once?
No, you can only enroll once per company. However, once the initial user is activated, he/she may
enroll additional users using the Enroll More Users facility on eFPS. Taxpayers may have as much as
three (3) user accounts for a single TIN.
Do I also need to enroll with an eFPS-AAB after enrolling with the eFPS?
Yes, you need to enroll separately to the e-payment facility of an eFPS-AAB of your choice in
accordance with the latter's enrollment procedures.
What are the possible reasons / grounds for the rejection of enrollment?
There may be several reasons / grounds for the rejection of enrollment, these include, but not limited
to, the following:
1) Upon investigation, taxpayer was found to be bogus;
2) E-mail address does not exist; and
3) Person enrolled is not authorized by President of the Corporation/Head of Office.
Am I allowed to change my user password on a regular or periodic basis?
Yes, you are encouraged to change your user password regularly for security purposes using the
Change User Info facility.
What if the user is no longer authorized to transact with eFPS in behalf of the company?
Can the username be changed?
No, the username need not be changed. The Taxpayer must submit a Board Resolution or a similar
written request to BIR for the revocation of access of a deactivated user. The same written request

should indicate the name of the newly authorized user. Once the deactivation request has been
processed by BIR, the Taxpayer can now enroll the newly authorized user thru the 'Enroll More Users'
facility of eFPS.
I forgot my password what will I do?
You may go to the eFPS Site and click the 'Forgot Password' link. You need to supply your TIN, Branch
Code, Username and Answer to the Challenge Question. An email will be sent to you with a system
generated password.
I forgot my answer to the Challenge Question, what will I do?
Contact BIR helpdesk.

Can I file my return manually in case the eFPS is Unavailable?

Yes, you can file your returns manually if there is a system maintenance and/or technical error that
renders the system unavailable as announced through an official advisory. A formal notification will
also be subsequently issued when system operations normalize/stabilize.
Do I have the option to choose what to file electronically or manually from the applicable
forms covered by the system?
Only tax returns not covered by the system can be filed manually.
What would be my proof of e-filing a tax return?
A system generated filing reference number (FRN) is issued for every successful filing transaction.
You can inquire/print the said return thru the Tax Return Inquiry facility. The reference number is
embedded on the upper right hand corner of the return, which shall serve as your proof for e-filing.
Will I be penalized for late e-filing if the cause was the unavailability of the eFPS?
No penalty will be charged to you for late e-filing, if during deadlines the eFPS was unavailable as
announced through a Revenue Memorandum Circular/Advisory on Systems Unavailability.
Can I amend my e-filed return?
Yes, for as long as no Letter of Authority has yet been issued for the investigation of the same
Can I still access my previously e-filed tax returns in the same form that they appeared
when I first e-filed them?
Yes, you can still access the electronic copies of the returns in their original format as e-filed via
the eFPS for a period of two (2) months from filing thereof. You have the option to print the submitted
return thru the 'Tax Return Inquiry' facility. After the said retention period, information in the returns is
available in the BIR Integrated Tax System (ITS) in a different format. Furthermore, you may secure a
certification from the office where you are registered (RDO, LTS/LTDO) containing the information you
supplied in the return which you e-filed via the eFPS.
Can I change the company information such as its address, telephone number or contact
person in the eFPS Change User Information menu?

No, registration update is not covered by eFPS. Changes should be done through BIR Form 1905 and
the same should be filed with the Large Taxpayers Assistance Division (LTAD) / Large Taxpayers
District Office (LTDO) or at the Revenue District Office (RDO) where you are registered.
Will my payment be subjected to penalties if I e-file earlier than the deadline and e-pay at
a later date but within the due date?
Your payment will not be subjected to penalties if you e-file earlier and pay at a later date as long as
it is done within the due date.
Will there be incentives if I avail of eFPS?
Your payment will not be subjected to penalties if you e-file earlier and pay at a later date as long as
it is done within the due date.

e-PAYMENT
Can I enroll and open an account in any of the eFPS-AABs?
You can enroll and open an account (or use your existing accounts) with any eFPS-AAB who are
capable to accept payments through the Internet banking facilities.
Do I need to have an existing account with an eFPS-AAB for e-payment purposes?
Yes, you have to have an existing account with an eFPS-AAB for e-payment purposes. Please check
with your chosen eFPS-AAB for fees and/or minimum Average Daily Balance (ADB) requirements.
Until what time do the eFPS-AABs accept e-payment?
Each eFPS-Accredited Agent Bank (eFPS-AAB) has its own cut-off time for accepting e-payment.
Please inquire from your bank on their cut-off times.
If I am enrolled in multiple eFPS-AABs, can I pay in two banks for a single return?
Yes, you can e-pay using multiple banks for a single return. Just click on 'Tax Return Inquiry' than
'Proceed to Payment' button.
Can I pay my tax liabilities by check?

No, eFPS does not accept check payments.

Can we pay our income tax and excise tax using the Tax Debit Memo?
Yes, you can pay your tax liability reflected on your returns using the TDM by encoding the salient
information written on the TDM on the system's payment form except for withholding taxes.
What are the Modes of Payment that I can use for e-Payment?
There are three possible modes of payment that you may use for e-Payment:
1) Fund Transfer - for cash payment thru online banking system;
2) Tax Debit Memo (TDM); and
3) Tax Remittance Advice (TRA) - for National Government Agencies (NGAs).
When can I get the bank confirmation number for my e-payment transaction?
The confirmation number is issued by the eFPS-AAB after your account has been successfully debited
electronically after paying your tax liability. This is usually displayed on screen on the eFPS-AABs epayment facility, and again displayed on the payment confirmation screen on eFPS. Otherwise, kindly
confirm with your bank if the payment was received or you may inquire the payment details
on eFPS the following day.
When is the return deemed filed and the tax due thereon deemed paid?
The return is deemed filed on the date appearing in, and after a Filing Reference Number is generated
and issued to the taxpayer via the eFPS-AAB. The tax due thereon is deemed paid after a
Confirmation Number is issued to the taxpayer and to the BIR by the AAB. In addition, an
Acknowledgement Number shall be issued by the BIR to the taxpayer to confirm that the tax payment
has been credited to the account of the government.
How will I know that penalties will be imposed on me for late e-filing?
For late filing, a system message will be displayed on the screen. The actual amount of penalties is
computed for the Withholding and Excise Tax Returns. Other forms are subject to ITS validation.
Can I view the return and the payment that I made?
Yes, this information is available online under the 'Tax Return Inquiry' facility. However, these returns
will only be available for a period of up to two (2) months.
eFPS Error Messages and Information Pages:
Payment:
1. The Payment Transaction is already existing in the Database. (Duplicate Payment Error)
CAUSE: There was already an existing Payment Transaction Number in the Database.

2. An error during the passing of parameters from the BANK going to eFPS.
CAUSE: Possible missing reference number in filing transaction and payment transaction
tables.

3. The Filing Reference Number being paid for is not existing on the TRANSACTION tables.
CAUSE: There was an error during the saving of Transaction so the return was not saved
on the TRANSACTION tables of eFPS.

4. There was a connection problem encountered between your Bank and eFPS.

5. Error shown after clicking proceed to Payment.

CAUSE: The TPs BANK YN is set to Y. The TP should ask for BIR to update his USER INFO
details.

6. Confirmation from BANK going to eFPS was sucessfully transmitted.

7. Confirmation that the TDM payment was successfully saved in the DB.

8. Confirmation from the BANK that an error occured during bank transaction and there
was no payment made.
CAUSE: Possible that the payment is rejected.

eFPS Application Messages:

1. eFPS Exception that there was an error encountered during the generation of the Filing
Reference Page.
CAUSE: There has been an error upon generating the FRN.

2. Message shown when the user logged out of the system.

CAUSE: The user logged out of the system.

3. Message shown if the TP reaches the maximum time encoding his/her return.
CAUSE: The TP reaches the maximum time limit to encode his/her return.

4. Message shown if there was a problem on the server side (Http Error messages are
related to server side problems).
CAUSE: The Application may have been undeployed on the server.

5. Message shown if the connection from the eFPS Application server was lost.
CAUSE: The network may have been interrupted.

6. Message shown if the session of the TP was expired or was idle for an hour.
CAUSE: The user session has expired.

7. eFPS Maintenance Screen

CAUSE: System is momentarily engaged.

"Minimum PC Requirements

- Computer with 1.3 GHz processor or higher

- Microsoft Windows 2000 with Service Pack 4, Windows Server 2003; Windows XP Professional,
Home Edition, or Tablet PC Edition with Service Pack 2 or 3; Windows Vista Home Basic, Home
Premium, Business, Ultimate, or Enterprise with or without Service Pack 1
- 256MB RAM or Higher (recommended)
- Microsoft Internet Explorer 6.0 and up, 6.0 with Service Pack 1, or 7.0; Mozilla Firefox 2.0 and up
- Monitor that supports at least 800x600 resolution
- Internet Connection (128 kbps recommended)
For Offline Filing
- PDF format- Adobe Reader Version 8.0 or higher
For downloadable forms, you must have the following programs installed on your computer:
- Java Runtime Environment (JRE 6 or higher). Click on this link to download and install the JRE.
- WinZIP, WinRAR or any software that manages zip files.
For further information and instructions: https://efps.bir.gov.ph/eFPSOfflineForms.html
Minimum PC Requirements
- Computer with 1.3 GHz processor or higher
- Microsoft Windows 2000 with Service Pack 4, Windows Server 2003; Windows XP Professional,
Home Edition, or Tablet PC Edition with Service Pack 2 or 3; Windows Vista Home Basic, Home
Premium, Business, Ultimate, or Enterprise with or without Service Pack 1
- 256MB RAM or Higher (recommended)
- Microsoft Internet Explorer 6.0 and up, 6.0 with Service Pack 1, or 7.0; Mozilla Firefox 2.0 and up
- Monitor that supports at least 800x600 resolution
- Internet Connection (128 kbps recommended)
Setup for Security Settings:
Pop-up Blocker Settings
Upon entering the eFPS site, a pop-up blocker check will be enforced. If your pop-up blocker is
enabled or the eFPS site is not included in its exceptions,
the following pop-up message will appear.

For Internet Explorer:

To disable the pop-up blocker, go to Tools > Pop-up Blocker > Turn Off Pop-up Blocker.

You may also add the eFPS site as an exception when your pop-up blocker is turned on.
To do this, go to Tools > Popup Blocker Settings, type efps.bir.gov.ph then click Add.

For Mozilla Firefox:

To disable the pop-up blocker, go to Tools > Options > Content, then uncheck Block pop-up windows.

You may also add the eFPS site as an exception when your pop-up blocker is turned on.
To do this, go to Tools > Options > Content > Exceptions, type efps.bir.gov.ph then 'click Enable'.

Certificate Settings
By default, SSL is enabled on the Internet Explorer and Firefox browsers. To check if your SSL is
enabled, you have to perform the following steps.
For Internet Explorer:
Go to Tools > Internet Options > Advanced, then scroll down and see if both SSL 2.0 and SSL 3.0 are
checked.

For Mozilla Firefox:

Go to Tools > Options >Advanced > Encryption, then see if Use SSL 3.0 is checked.

Upon entering the eFPS site, you will be asked to confirm and add the certificate. You have to accept
this in order to use the application.
In Internet Explorer, the following message will appear:

What to do? Click on 'Continue to this website (not recommended) '.

In Firefox, the following message will appear:

What to do? Click on 'Or you can add an exception'.

What to do? Click on 'Add Exception'.

Allow Session Cookies (For Internet Explorer)
Session cookies for eFPS should be allowed. To do this, go to Tools > Internet Options.

Go to Tools > Internet Options > Internet Options Tab > Privacy > Click Advanced Button.

Tick the 'Override automatic cookie handling' and 'Always allow session cookies'.

Session cookies for eFPS should be allowed. To do this, go to Tools > Internet Options.
Banks' ePayment Site Blocked by Internet Browser
Modern internet browsers now automatically block sites displaying insecure contents. Shield icons
appear commonly on web browsers to indicate detection of a possible site threat or insecurity. Stay
alert when you notice one.
Here are the instructions for users who cannot connect to the Bank's ePayment site characterized by
the site's unresponsiveness / frozen screen:

Clicking the 'x' button would close the prompt and leave the screen stuck until the session expires.
Clicking the 'Show all content' button would still leave the screen stuck but would allow the user to
successfully connect to the bank's payment website on the next ePayment attempt (temporary fix).
Permanent Fix For Internet Explorer 9.0:
Click on Settings, Internet Options, Security, Internet, Custom Level.

Using the slider, go to 'Display Mixed Content'. The default setting was 'Prompt'; just switch it to
'Enable'.

This would also be a perfect time to check if their pop up blocker setting is disabled. Disregard this if
you are sure that the pop up blocker is disabled.

Click Ok. You may now retry to ePay.

This fix/setting is directly compatible with Internet Explorer 10 and is backwards compatible with IE
8.0.
Using Mozilla Firefox:
There is no problem using Firefox version 20.0 (default settings) connecting to the bank's payment
site but their latest version, Firefox 23.0, automatically blocks mixed content sites (sites containing
both http and https).

When using Firefox 23.0, a shield icon will appear on Click of the Ok button of the message box "You
will now be redirected... ". Just click on the shield icon located in the left side of the address bar, then
the down arrow, then choose 'Disable Protection on This Page'.
Login again and then proceed to ePayment.
Using Google Chrome:
The browser blocked BPI's site as indicated by the shield icon located on the upper right corner of the
browser (in red circle). Click the icon to view the user's options.

Clicking the link "Load unsafe script" would allow the user to be redirected to the bank's website on
his next login to eFPS.
Clicking "Learn more" would open up a help page regarding "This page has an insecure content."
Clicking "Done" will do nothing.
Kindly click "Load unsafe script".

Login again to eFPS, inquire the return to be paid then proceed to payment.

Using Other Internet Browsers:

Just follow the logic. Set the browser's setting to Enable/Unrestrict display of mixed content sites.