Tax notes: Guidelines on use of electronic BIR forms

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Monday, December 2, 2013

ELECTRONIC Bureau of Internal Revenue Forms (eBIRForms) is developed primarily to provide taxpayers with accessible and convenient service through easy preparation.

eBIRForms 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 are highly susceptible to human error. It refers to two types of electronic services (e-Services) namely: a) Offline eBIRForms Package and b) Online eBIRForms System.

The Bureau of Internal Revenue (BIR) has issued the following general policies and guidelines on the use of the eBIRForms by non-eFPS (eFiling and Payment System) filers and accredited tax agents (ATAs) with the issuance of Revenue Memorandum Order (RMO) No. 24-2013:

1) Offline eBIRForms Package is available for use by all non-eFPS filers with or without internet access for the preparation of tax returns, while the Online eBIRForms System is available for internet users for electronic submission or filing of tax returns.

2) Non-eFPS filers or taxpayers have the option to use the pre-printed BIR Forms available at various Revenue District Offices (RDOs) or use the Offline eBIRForms Package for the preparation of required tax returns.

3) Non-eFPS filers, who shall file “no payment returns,” may opt to submit their tax returns at their respective RDOs manually or electronically submit the same through the use of Online eBIRForms System.

4) Non-eFPS filers may designate an ATA, who shall represent them before the BIR in the preparation and filing of tax returns upon online enrolment with the Online eBIRForms System and upon submission of a duly notarized Authorization Letter to the taxpayer’s registered RDO for account activation.

5) ATAs who are preparing and filing tax returns on behalf of their clients are mandated to use the eBIRForms.

6) A tax agent or practitioner who is exempted from undergoing accreditation proceedings pursuant to Revenue Regulations No. (RR) 11-2006 must apply for accreditation in order to register and access the Online eBIRForms System as an “ATA” and to be able to represent his client in the preparation and filing of returns.

7) ATA designation made by the taxpayer may at any time be cancelled or revoked upon execution of “Removal of Tax Agent” within the Online eBIRForms System and the action shall be completed upon submission of a duly notarized “Notice of Termination” to the taxpayer’s registered RDO.

8) Any findings, errors, violations or infractions noted by the Regional and District Offices on tax returns prepared, signed, and filed by ATAs on behalf of their clients shall render both the taxpayer and his/its agent civilly, administratively and criminally liable.

Pending availability of the eBIRForms system, all accredited tax agents or practitioners shall initially use the Offline eBIRForms Package for the preparation of tax returns. The Online eBIRForms System shall be used upon system availability to be announced by the BIR.

(Source: Punongbayan & Araullo)

Published in the Sun.Star Cebu newspaper on December 03, 2013.


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