Manual process allowed for some taxes; BIR focuses on ITRs for e-filing

Posted on April 10, 2015

TAXPAYERS filing some types of tax returns may submit their forms manually as the agency has opted to prioritize the electronic filing of income tax returns (ITR) as the deadline draws near, the Bureau of Internal Revenue (BIR) said in a new issuance.

In Revenue Memorandum Circular 15-2015, at least seven forms may be filed manually as electronic submissions for these categories have been deferred to give way to income tax returns.

“The focus of the Bureau of Internal Revenue is to prioritize the electronic filing of the annual income tax return due on April 15, 2015,” the issuance stated.

Forms that could be filed manually for now include the monthly remittances of value-added tax and other percentage taxes withheld, income taxes withheld on compensation, creditable income taxes withheld, final income taxes withheld and final income taxes withheld on interest paid on deposits and yield on deposits substitutes, trusts and other sources.

The issuance also covers the quarterly remittance return of final income taxes withheld on fringe benefits paid to employees other than rank and file and withholding tax remittance return for onerous transfer of real property other than capital asset.

In another issuance, BIR also cited alternative Web sites where taxpayers could download online BIR forms.

BIR said other sources of the “offline eBIRForms Package” include, the Department of Finance Web site, a Dropbox link and a direct link:

Taxpayers may likewise copy directly the eBIRForms package from an “e-lounge” in their respective revenue district offices.

At least seven types of taxpayers are required to electronically submit their tax returns: tax agents and practitioners and their clients, printers of receipts and invoices, single transaction taxpayers, those who file a “no-payment” return, government-owned and -controlled corporations, local government units and cooperatives registered with the National Electrification Administration and Local Water Utilities Administration.

Taxpayers mandated to file returns electronically will face penalties should they fail to comply with the rule. In Revenue Regulations 5-2015, BIR said all non-compliant taxpayers who are mandated to file returns using the eFPS (electronic filing and payments system) or eBIRForms will pay P1, 000 for every return.

“In addition, the taxpayer, shall also be imposed civil penalties equivalent to 25% of the tax due to be paid, for filing a return in a manner not in compliance with existing regulations,” BIR said. -- Mikhail Franz E. Flores