E-Filing

1. E-Filing CHAPTER 6 The E-Filing submodule is a facility for taxpayers to file his/her tax return online. It allows the taxpayer to choose a particular tax form from a list that has been defined for his / her Integrated Tax System (ITS) Registration Information. Information that is introduced into the form is validated by the system. The taxpayer is only able to submit the form successfully if all required information is filled-out accurately. The E-Filing submodule allows the taxpayer to fill-out a tax return form using two (2) methods: • Online method. • Offline method. • A Filing Reference Number and an automatic confirmation email are furnished by eFPS for every successful submission of a tax form. The taxpayer has the option to pay for the tax return online or manually.

2. Tax Return Forms Available for e-Filing 0605 Payment Form 1600 Monthly Remittance Return of Value - Added Tax and Other Percentage Taxes Withheld 1600WP Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track 1601C Monthly Remittance Return of income Taxes Withheld on Compensation 1601E Monthly Remittance Return of Income Taxes Withheld on Compensation 1601F Monthly Remittance Return of Final Income Tax Withheld 1602 Monthly Remittance Return of Final Income Taxes Withheld 1603 Quarterly Remittance Return of Final Income Taxes Withheld 1604CF Annual Info Return of Income Taxes Withheld on Compensation & Final Withholding Taxes 1604E Annual Info Return of Creditable Income Taxes (Expanded)/Income Payments Exempt from Withholding Taxes 1700Annual Income Tax Return 1701 Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts 1701Q Quarterly Income Tax Return for Self-Employed Individuals, Estates and Trusts 1702 Annual Income Tax Return for Corporation and Partnerships 1702Q Quarterly income Tax Return 1704Improperly Accumulated Earning Tax Return 2000 Documentary Stamp Tax Declaration/Return 2200A Excise Tax Return for Alcohol Products 2200AN Excise Tax Return for Automobiles and Non-Essential Goods 2200M Excise Tax Return for Mineral Products 2200P Excise Tax Return for Petroleum Products 2200T Excise Tax Return for Tobacco Products 2550M Monthly Value-Added Tax Declaration 2550Q Quarterly Value-Added Tax Return 2551 Quarterly Percentage Tax Return 2551M Monthly Percentage Tax Return 2552 Percentage Tax Return (for stock transactions)

3. Scenario 1: Online Completion of Tax Return Form and E-Filing The online method of completing the tax return form displays the tax form in the internet browser screen. It allows the taxpayer to supply all the required information in the tax form while connected to the eFPS website and to submit it once he has completely filled out all required information. Task Procedures Access eFPS Login Screen Log-in to eFPS • To access eFPS Login Screen, please refer to Chapter 2 Accessing eFPS Login Screen. • To login to eFPS, please refer to Chapter 4 Logging-In to eFPS.

4. eFPS USER MENU SCREEN • Select the Tax Return Form to fill out from the Form List. • Click on the File Tax Return Button . Select Tax Return Form to File

5. eFPS ON-LINE/OFF-LINE OPTION SCREEN • Click on the On-line Button . The Tax Return Form will be displayed in the internet browser screen. Select On-line Option

6. eFPS ONLINE TAX RETURN FORM SCREEN Sample Form is a 1601-C Tax Return Form • Fill out Tax Return form (Please refer to Chapter 9 Filling Out Tax Return Forms). • Note: • Guidelines and Instructions are available for each tax return form. A link for this is provided at the top and bottom of the page. Select <Guidelines and Instructions> to view. • A Tax Return Form contains 6 function buttons: Add Attachments, Remove Attachments, Print, Validate, Edit and Submit. Fill out Tax Return Form

7. eFPS ONLINE TAX RETURN FORM SCREEN • A facility is provided for the taxpayer to attach a zip file when filing a tax return. It is located at the bottom part of the tax form. To attach a file, click on the Add Attachments Button … . • Click on the Browse Button to find the zip file you want to attach. Add Attachment • Click on the Open Button once you’ve selected the file you want to attach.

8. Click on the Done Button to attach the zip file to the tax return form. Remove Attachment • Note: • To remove an attached zip file, click on the zip file once to choose the file. Then, click on the Remove Attachments Button . .

9. Attachment Validation Rules • Most forms will accept zip file attachments. There are, however, exceptions to this rule. The following forms require special validation modules that must be downloaded from the BIR website. • Forms Using eRelief Modules: • 2550Q • 2550M • 1601-C • Forms Using eAlphalist Modules: • 1604-CF • 1604-E • The process To download these modules is detailed in the Validation Modules Download Job Aid.

10. eFPS ONLINE TAX RETURN FORM SCREEN • After accomplishing the tax return form, click on the Validate Button to have the form entries validated by the system before submission. • Note: • Error messages will appear to prompt you of invalid entries. • Once validation is successful, a subscreen with the following message will pop up “Validation Successful. Click on Edit if you wish to modify your entry.” • If you want to modify your entries, click on the Edit Button . . After completing your modifications, click on the Validate Button to repeat the validation process of the system until validation is found to be successful. Validate Tax Return Form Entries Edit Tax Return Form Entries • After finalizing the entries of the tax return form, click on the Print Button to print the form. • Click on the Submit Button to submit the tax return form. Print Accomplished Tax Return Form Submit Accomplished Tax Return Form Note: Once submission is successful, a subscreen with the folllowing message will pop up “Form has been submitted, please wait for the Filing Reference Number Page.” Click on <Ok>.

11. PAYMENT_eFPS FILING REFERENCE NUMBER SCREEN Note: A Filing Reference Number is generated and displayed to the taxpayer after a successful submission of the Tax Return Form. To immediately proceed to paying tax dues after successful submission of the Tax Return Form, click on Proceed to Payment Button . Please refer to Chapter 7 E-Payment. Pay Tax Dues

12. Scenario 2: Offline Completion of Tax Return Form and E-Filing The offline method allows the taxpayer to download the desired tax return form and disconnect from the eFPS website. Once the taxpayer is ready to submit the tax form, he/she is then automatically reconnected to the website so that submission can be completed. Task Procedures Access eFPS Login Screen Log-in to eFPS • To access eFPS Login Screen, please refer to Chapter 2 Accessing eFPS Login Screen. • To login to eFPS, please refer to Chapter 4 Logging-In to eFPS.

13. eFPS USER MENU SCREEN • Select the Tax Return Form to fill out from the Form List. • Click on the File Tax Return Button . Select Tax Return Form to File

14. eFPS ON-LINE/OFF-LINE OPTION SCREEN • Click on the Off-line Button . The Tax Return Form will be displayed in the internet browser screen. Select Off-line Option

15. eFPS DOWNLOAD FORM SCREEN • Enter the tax return period for filing in the <Return Period> field. • Note: • The format for the <Return Period> field varies depending on the type of tax form selected. • The <TIN> and <Name> field entries are preloaded from the BIR database. • Other fields to be filled-out may appear on this screen depending on the tax form selected. Enter the data needed for these fields before proceeding. Please refer to Chapter 9 Filling Out Tax Return Forms. • Click on the OK Button . Download Tax Return Form

16. eFPS DOWNLOAD FORM SCREEN • Click on the zip file link to start the download process. • Note: • A popup screen will enable the taxpayer to save the zip file into his/her hard drive. Once the download is complete, unzip the file. • Open the tax form (in Excel format). When opening the Excel file, a pop up screen will appear. Click on the Enable Macros Button .

17. DOWNLOADED TAX RETURN FORM IN EXCEL FORMAT Sample Form is a 1604-CF Tax Return Form Fill Out Tax Return Form • Fill out Tax Return form (Please refer to Chapter 9 Filling Out Tax Return Forms). • After filling out the tax form, click on the Upload Button . . • Note: • Clicking on the Upload Button will validate if all mandatory fields are filled out.Error messages will appear to prompt you of invalid entries. • Once validation is successful, you will automatically be connected to the eFPS internet website. Validate Tax Return Form Entries & Upload Tax Return Form

18. eFPS FORM UPLOAD SCREEN • Click the OK Button to proceed. You will redirected to the eFPS Login Page. Log-in to eFPS • To login to eFPS, please refer to Chapter 4 Logging-In to eFPS. • Note: • After successfully logging-in to the eFPS, you will be redirected to the page with your uploaded Tax Return Form.

19. eFPS UPLOADED TAX RETURN FORM SCREEN Sample Form is a 1601-C Tax Return Form Note: Guidelines and Instructions are available for each tax return form. A link for this is provided at the top and bottom of the page. Select <Guidelines and Instructions> to view. You can also refer to Chapter 9 Filling Out Tax Return Forms. A Tax Return Form contains 6 function buttons: Add Attachments, Remove Attachments, Print, Validate, Edit and Submit.

20. eFPS ONLINE TAX RETURN FORM SCREEN • A facility is provided for the taxpayer to attach a zip file when filing a tax return. It is located at the bottom part of the tax form. To attach a file, click on the Add Attachments Button … . • Click on the Browse Button to find the zip file you want to attach. Add Attachment • Click on the Open Button once you’ve selected the file you want to attach.

21. Click on the Done Button to attach the zip file to the tax return form. Remove Attachment • Note: • To remove an attached zip file, click on the zip file once to choose the file. Then, click on the Remove Attachments Button . .

22. eFPS ONLINE TAX RETURN FORM SCREEN • After accomplishing the tax return form, click on the Validate Button to have the form entries validated by the system before submission. • Note: • Error messages will appear to prompt you of invalid entries. • Once validation is successful, a subscreen with the following message will pop up “Validation Successful. Click on Edit if you wish to modify your entry.” • If you want to modify your entries, click on the Edit Button . . After completing your modifications, click on the Validate Button to repeat the validation process of the system until validation is found to be successful. Validate Tax Return Form Entries Edit Tax Return Form Entries • After finalizing the entries of the tax return form, click on the Print Button to print the form. • Click on the Submit Button to submit the tax return form. Print Accomplished Tax Return Form Submit Accomplished Tax Return Form Note: Once submission is successful, a subscreen with the folllowing message will pop up “Form has been submitted, please wait for the Filing Reference Number Page.” Click on <Ok>.

23. PAYMENT_eFPS FILING REFERENCE NUMBER SCREEN Note: A Filing Reference Number is generated and displayed to the taxpayer after a successful submission of the Tax Return Form. To immediately proceed to paying tax dues after successful submission of the Tax Return Form, click on Proceed to Payment Button . Please refer to Chapter 7 E-Payment. Pay Tax Dues