The Electronic Filing and Payment System (eFPS) is one of the electronic services implemented by the Bureau of Internal Revenue (BIR) towards e-Governance, a response to Republic Act No 8792 known as the Electronic Commerce Act of 2000 in the Philippines.

Electronic Filing and Payment System 101

eFPS was introduced by BIR to the taxpaying public in 2001. Initially, it was made available to volunteering taxpayers and was mandated to identified Large Taxpayers in 2002.

On succeeding years, several Revenue Regulations were issued for; government bidders, procuring government agencies, corporation with paid-up capital stock of Php 10 Million, top 20,000 private corporations, top 5,000 individual taxpayers, enterprises enjoying fiscal incentives (PEZA, BOI, various economic zones, among others), the National Government Agencies and just recently, the taxpayers under Taxpayer Account Management Project (TAMP) and accredited importers with BIR-ICCs and BIR-BCCs, to use the e-service.

The e-service has been continuously made available for volunteering taxpayers with the exception of those mandated to use the other alternative mode of efiling which is the eBIRForms System.

What is Electronic Filing and Payment System?

It is a data capture facility where a taxpayer can file their tax returns and pay taxes through a particular Accredited Agent Bank’s (AAB) e-payment system at anytime of the day from anywhere in the world.

Features and Strengths

CONVENIENCE. You do not have to go to a bank to file your tax returns and pay your taxes as it is available online through the web 24×7.  This enables you to file anywhere and anytime unlike the manual process.

To use the system, you just need to enroll one time to your RDO and AAB to ensure that you are one and the same person. And when your account is activated, you can now start using the system by logging in, fill up a tax return, validate the entries, submit for filing and pay online if you have taxes to be paid.

ADD-ONS. Deadlines for filing of tax returns online are 1 to 5 days later compared to that of manual filing depending on your industry group and the form. Payment deadlines are 5 days later than manual payment for selected forms.

FAST. You do not have to encode some of your registration details unlike in the manual tax returns. You can also check if the registration details appearing in the form is correct or updated. This will likewise remind you when you need to update your registration information.

AUTOMATIC CALCULATIONS. You do not have to encode the tax rates, tax dues, running totals, entries/totals derived from schedules to the face of the tax return form. The system will do that for you which conserves time.

RESPONSIVE. You will get email notifications for every transaction you make such as filing of tax return (returning a reference number), initiating payment to your chosen bank (returning an online confirmation number), or changes you make such as updating your user profile.

EASY. Each tax return form has online guides and FAQs and has pop-up message alerts for incorrect entries, for late filing.

SECURE. The data transmission is encrypted. The system employs multi-level access control and multi-layer security systems.

FREE. There is no enrollment fee, no usage fee, no postage or courier expense for use of the system.

That was just part of  the deck used in the Free webinar: Electronic Filing and Payment System For Entrepreneurs, Self-Employed Individuals, Professionals and Mixed-Income Earners held on November 1, 2013 in coordination with DigitalFilipino.

updated text: 3/3/2015 (RR10-2014 new batch of taxpayers)

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Electronic Filing and Payment System 101
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