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OVERVIEW
1. What is eFPS?
2. What is e-Filing?
3. What is e-Payment?
9. Is there any additional cost that the taxpayer will incur upon availment of this system?
ENROLLMENT
4. How many days would it take for me to know if my enrollment was approved or rejected?
6. Can we submit more than one e-mail account during the enrollment?
7. How can you check whether the persons enrolled in the eFPS are authorized by the taxpayer/company?
9. Do I also need to enroll with an eFPS-AAB after enrolling with the eFPS?
10. What are the possible reasons / grounds for the rejection of enrollment?
12. What if the user is no longer authorized to transact with eFPS in behalf of the company? Can the username be changed?
16. Do I have the option to choose what to file electronically or manually from the applicable forms covered by the system?
18. Will I be penalized for late e-filing if the cause was the unavailability of the eFPS?
20. Can I still access my previously e-filed tax returns in the same form that they appeared when I first e-filed them?
21. Can I change the company information such as its address, telephone number or contact person in the eFPS Change User Information menu?
22. 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?
e-PAYMENT
4. If I am enrolled in multiple eFPS-AABs, can I pay in two banks for a single return?
6. Can we pay our income tax and excise tax using the Tax Debit Memo?
7. What are the Modes of Payment that I can use for e-Payment?
8. When can I get the bank confirmation number for my e-payment transaction?
9. When is the return deemed filed and the tax due thereon deemed paid?
10. How will I know that penalties will be imposed on me for late e-filing?
OTHER FAQs
2. What are the existing eFPS Error Messages and Application Messages?
3. What are the minimum PC requirements and browser versions for eFPS?
5. eFPS does not respond after submitting the payment form to the bank. What will I do?
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?
What is e-Payment?
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.
- 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.
Mandated taxpayers who need to file and pay their taxes to the Philippine government are eligible to use the system.
In order to use eFPS, you would need to use a computer capable of connecting to the
internet and a subscription for internet service
from an Internet Service Provider (ISP).
An e-mail account, so you can receive email notifications from eFPS and the BIR.
-Adobe Reader version 8 or higher to view and fill up offline tax returns;
-WinZIP or WinRAR to compress and decompress file attachments to returns, downloadable offline tax return forms, and other files;
-Microsoft PowerPoint 2003 or higher to view downloadable job aids and PowerPoint presentations;
-Microsoft Word 2003 or higher and Acrobat Reader to view additional downloadable
information or help files, and others.
Is there any additional cost that the taxpayer will incur upon availment of this system?
Currently, the eFPS allows you to e-file and e-pay for the following forms:
FORM DESCRIPTION
Form 0605 Payment Form
Form 1600 Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld
Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track
Form 1600WP
Operators
Form 1601C Monthly Remittance Return of Income Taxes Withheld on Compensation
Form 1601E Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
Form 1601F Monthly Remittance Return of Final Income Taxes Withheld
Monthly Remittance Return of Final Income Taxes Withheld On Interest Paid On Deposits and
Form 1602
Yield On Deposit Subtitutes, Trust, etc.
Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to
Form 1603
Employees Other than Rank and File
Form 1604CF Annual Info Return of Income Taxes Withheld on Compensation and Final Withholding Taxes
Annual Info Return of Creditable Income Taxes (Expanded) / Income Payments Exempt from
Form 1604E
Withholding Taxes
Annual Income Tax Return for Individuals Earning Compensation Income (Including Non
Form 1700
Business / Non Profession Related Income)
Annual Income Tax Return for Self Employed Individuals, Estates and Trusts (Including those
Form 1701
with Business and Compensation Income)
Quarterly Income Tax Return for Self Employed Individuals, Estates and Trusts (Including those
Form 1701Q
with Business and Compensation Income)
Form 1702 Annual Income Tax Return for Corporation and Partnerships
Form 1702Q Quarterly income Tax Return for Corporations and Partnerships
Form 1704 Improperly Accumulated Earnings Tax Return
Form 2000 Documentary Stamp Tax Declaration / Return
Form 2200A Excise Tax Return for Alcohol Products
Form 2200AN Excise Tax Return for Automobiles and Non Essential Goods
Form 2200M Excise Tax Return for Mineral Products
Form 2200P Excise Tax Return for Petroleum Products
Form 2200T Excise Tax Return for Tobacco Products
Form 2550M Monthly Value Added Tax Declaration
Form 2550Q Quarterly Value Added Tax Return
Form 2551 Quarterly Percentage Tax Return
Form 2551M Monthly Percentage Tax Return
Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through
Form 2552
the Local Stock Exchange or Through Initial and/or Secondary Public Offering
Form 2553 Return of Percentage Tax Payable under Special Laws
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. eFPS employ the same security measures to ensure that payment instructions sent by eFPS
to their e-
payment facilities are secure.
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 within eFPS.
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.
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.
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.
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?
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:
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.
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 your registered email address with a system generated password.
1. The taxpayer shall write a request for the cancellation of the eFPS account at the Revenue District Office (RDO) where registered;
2. If the registered taxpayer in a Non-Individual, submit a Board Resolution authorizing the user/s to use eFPS. If the registered
taxpayer is an Individual, submit Certification of Authorized user/s (maximum of 3 persons);
3. The RDO shall evaluate the request to cancel the account if justifiable;
4. After cancellation of the account, the authorized user shall re-enroll online to indicate his new username, password and answer to
the challenge question in the Enrollment Form;
5. The RDO shall activate (or reject/put on-hold) the account after proper evaluation;
6. Upon activation, the user may login in eFPS using the new login credentials supplied during enrollment.
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.
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.
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.
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
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.
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.
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 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:
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 e-payment 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.
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.
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.
CAUSE: The TPs BANK YN is set to Y. The TP should ask for BIR to update his USER INFO details.
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.
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).
5. Message shown if the connection from the eFPS Application server was lost.
6. Message shown if the session of the TP was expired or was idle for an hour.
"Minimum PC Requirements
- 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
- Microsoft Internet Explorer 6.0 and up, 6.0 with Service Pack 1, or 7.0; Mozilla Firefox 2.0 and up
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.
Minimum PC Requirements
- 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
- Microsoft Internet Explorer 6.0 and up, 6.0 with Service Pack 1, or 7.0; Mozilla Firefox 2.0 and up
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.
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.
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.
Go to Tools > Internet Options > Advanced, then scroll down and see if both SSL 2.0 and SSL 3.0 are checked.
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.
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.