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BIR Revenue Regulation No. 6-2014: Mandatory Use of eBIR Forms

BIR LogoPublished in the Manila Bulletin dated September 9, 2014, the Bureau of Internal Revenue (BIR) issued Revenue Regulation No. 6-2014 which prescribes the mandatory use of Electornic BIR (eBIR) forms by select non-EFPS filers (or manual filers).

 

eBIR Forms shall be available to all non-EFPS tax filers with our without internet access. Those with internet access can download the eBIR forms package through the BIR website at www.bir.gov.ph while taxpayers without internet access shall download the eBIR forms package from the BIR e-lounges.

 

Non-eFPS filers specifically Accredited Tax Agents/Practitioners (ATAs), Accredited Printers of Principal and Supplementary Receipts/Invoices and One-Time Transaction (ONETT) taxpayers shall mandatorily use the eBIRForms in filing all of their tax returns. They may opt to submit their tax returns manually using the eBIRForms Offline Package at their respective RDOs or electronically through the use of the Online eBIRForms System.

 

ATAs who are preparing and filing tax returns in behalf of their clients are likewise mandated to use the eBIR forms.

 

Procedures set forth in RMO No. 24-2013 will be followed and observed.

 

Mandatory Coverage:

  1. Accredited Tax Agents/Practitioners and all its client-taxpayers;
  2. Accredited Printers of Principal and Supplementary Receipts/Invoices;
  3. One-Time Transaction (ONETT) taxpayers;
  4. Those who shall file a “No Payment” Return;
  5. Government-Owned or -Controlled Corporations (GOCCs);
  6. Local Government Units (LGUs), except barangays; and
  7. Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA)

 

The eBIR Forms covers 36 BIR Forms comprised of income tax returns, excise tax forms, VAT forms, withholding tax forms, DST, percentage tax forms, ONETT forms and Payment Form 0605.