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Presented by:
Mr. Victor O. Baylon Head, RDC Mindanao
An e-service from the Bureau of Internal Revenue that allows/ gives taxpayers a paperless tax filing experience and convenient payment of tax dues utilizing the power of the Internet
eFPS is the first e-Service offered by the BIR to taxpaying public in June 2001
RR 10-2007 mandates eFPS to (1) Corporations with paid-up capital stock of P10M & above (2) Corporations with complete computerized system (3) Taxpayers joining public bidding pursuant to EO No. 398 as implemented by RR 3-2005 RR 14-2008 increased mandated taxpayers to top 20,000 private corporations
Fast
Pre-fills information Automatic calculations Instant filing confirmations
Secure
Data transmission is encrypted Employs multi-level access control: username / password and challenge questions
Easy
Online guides and FAQs Pop-up messages
Free
No enrollment fee No usage fee No postage / courier expenses
Convenient
Available 24 x 7 through the BIR website (www.bir.gov.ph) e-Filing deadlines are given additional grace period as specified in RR 26-2002 e- payment due dates are 5 days later than manual filing Anywhere, anytime
Monthly Withholding Taxes except withholding on VAT and Percentage Taxes Monthly VAT Declaration (2550M) Monthly Percentage Tax (2551M)
Payment Form Monthly Remittance Return of Value - Added Tax and Other Percentage Taxes Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Monthly Remittance Return of income Taxes Withheld on Compensation Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
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 and Final Withholding Taxes 1604E Annual Info Return of Creditable Income Taxes (Expanded)/Income Payments Exempt from Withholding Taxes 1700 Annual Income Tax Return 1701 Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts
1701Q Trusts 1702 1702Q 1704 2000 2200A 2200AN 2200M 2200P 2200T 2550M 2550Q 2551 2551M 2552 2553
Quarterly Income Tax Return for Self-Employed Individuals, Estates and Annual Income Tax Return for Corporation and Partnerships Quarterly income Tax Return Improperly Accumulated Earning Tax Return Documentary Stamp Tax Declaration/Return Excise Tax Return for Alcohol Products Excise Tax Return for Automobiles and Non-Essential Goods Excise Tax Return for Mineral Products Excise Tax Return for Petroleum Products Excise Tax Return for Tobacco Products Monthly Value-Added Tax Declaration Quarterly Value-Added Tax Return Quarterly Percentage Tax Return Monthly Percentage Tax Return Percentage Tax Return (for stock transactions) Percentage Tax Return for Special Laws
Registered with BIR-Integrated Tax System (ITS) Registration data uploaded to BIR eFPS server Board Resolution or Secretarys Certificate or Certification signed by President/ Treasurer/Head of Office (for Branch Offices) designating the corporations authorized personnel (maximum of 3 users per TIN) who shall enroll for system usage Online enrollment to eFPS Enrollment to chosen Authorized Agent Banks e-Payment System
Computer with modem Telephone line (for dial-up connection) Internet connection (i.e DSL, Leased line, Cable Internet. Wireless Broadband) provided by an Internet Service Provider (ISP)
Monitor that supports at least 800x600 resolution Acrobat Reader version 8 or higher Email account
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eREGISTRATION offers a convenient on-line internet access to taxpayer registration services. Issuance of Taxpayer Identification Number (TIN) online for individual taxpayers, Payment of Registration Fee (RF) for both newly-registered and existing taxpayers, and issuance of Certificate of Registration (COR) for Single Proprietors, Professionals and Mixed Income Earners who are newlyregistered online.
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o Basic Taxpayer Data Validation o TIN Issuance for Single Proprietors, Professionals, Mixed Income Earners, Employees, and Taxpayers per E.O. 98 o RDO Verification of Taxpayer Data o Payment of Registration Fee (RF) for new eTIN Registrants and Existing Business Taxpayers o Generation and Printing of Certificate of Registration (COR) o Update of Old TIN and Manual Entry of PreGenerated TIN o Reports Generation o System Administration
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Self employed Individuals Single Proprietors Professionals Mixed Income Earners Third Party Users Employers Authorized Government Agencies / Instrumentalities (GAI) Other Authorized Users RDO users
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POLICIES SPECIFIC
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Valid email account BIR confirmation link expires after 3 days Initial ARF can be paid On-line thru link to be sent by email Thru Authorized Agent Banks of RDO G-cash Revenue Collection Officer Succeeding ARF payments to be made on or before January 31 of every year Print out of Confirmation Page / ARF proof of payment copy furnished to RDO Attendance to briefing / orientation for new registrants Failure to pay ARF / proceed to RDO to complete registration will subject the on-line applicant to TCVD activities of RDO
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On-line registration of employer user; Employees cannot apply, only thru employer Only one user per employer; if identified user is unavailable, transfer account to new user Mandatory registration for the following employers: Large Taxpayers (LT)
EFPS registered
Taxpayer Account Management Program (TAMP) corporations Employer Status in ITS is active as Withholding Agent for Compensation Earners (WC) In case of multiple employment, main employer shall apply for the TIN on-line
eAccreg is an online accreditation, registration of CRM/POS Machines and/or other business machines generating receipts/invoices.
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PART I
ACCREDITATION OF MACHINES/SOFTWARE
TSPMD
ASST. HEAD: Chief, CONED of the nearest RDC Members: Representative of the concerned RDC Representative of Assessment Section of RDO Representative of TSS of RDO
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First Page
Last Page
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PROCEDURES ON ACCREDITATION
NMAB/RMAB evaluates application for accreditation if approved, RDO encodes details of application for accreditation using the eAccReg System. Then the system generates Certificate of Accreditation for issuance to Accredited Supplier. if disapproved, return documents to supplier w/ letter of denial informing them that they have to re-configure their machine/system to comply with BIR requirements.
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PART II
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2. Non-Accredited Machines taxpayer-user registers the machines bought from non-accredited supplier within five (5) days from acquisition and before its actual use.
3. Special Purpose Machines taxpayer-user registers the machines bought within five (5) days from acquisition and before its actual use.
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Accredited Supplier
1. downloads the file attachment (supplier.csv); 2. fill-up form; 3. sends it to bir_eaccreditation_113@bir.gov.ph
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supplier.csv
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BIR
1. Checks e-mail on application for registration of machines by accredited supplier; 2. Validates csv file sent by accredited supplier and process application of machines by accredited supplier using the eAccReg System (system generates a Permit to Use [Final]). A Permit Number and Machine Identification Number (MIN) are indicated for each machine registered; 3. Sends e-mail notification to accredited supplier that machines being registered has been issued Permit Number(s) and MIN(s) and the hard copy of the permit is now ready for pick-up; 4. Prints the Permit to Use of machines applied for registration, using the eAccReg System, and Issue the Permit to Use to Accredited Supplier.
Accredited Supplier
1. Receives e-mail notification; 2. Picks-up Permit to Use for issuance to taxpayer-user
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For email registration, taxpayer-user sends it to: bir_eaccreditation_004@bir.gov.ph Taxpayer-user clicks the icon to download the csv attachment (taxpayer-user.csv file)
Taxpayer-user
1. downloads the file attachment (taxpayer-user.csv); 2. fill-up form; 3. sends to bir_eaccreditation_004@bir.gov.ph
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taxpayer-user.csv
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BIR
1. Checks e-mail on application for registration of machines by taxpayer-user; 2. Process application of machines by taxpayer-user using the eAccReg System (system generates a Provisional Permit to Use). A Permit Number and Machine Identification Number (MIN) are indicated for each machine registered; 3. Sends e-mail notification to taxpayer-user that machines being registered has been issued Permit Number(s) and MIN(s) and the hard copy of the permit is now ready for pick-up; 4. Prints the Permit to Use of machines applied for registration, using the eAccReg System, and Issue the Permit to Use together with the decal to taxpayeruser.
Taxpayer-user
1. Receives e-mail notification 2. Go to BIR to pick-up Provisional Permit to Use together with the decal
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BIR evaluates machines with issued Provisional Permit to Use (List of Provisional Permits is available in the eAccReg System) within three (3) months from granting the permit.
If compliant issue Final Permit to Use using the eAccReg System. If not compliant: 1. Issue Letter Warning and inform taxpayer to re-configure his machines to comply with BIR requirements.
2. After 2 weeks of non-compliance, Provisional Permit to Use will be revoked by issuing a Letter of Revocation and effect the cancellation of the issued Provisional Permit to Use using the eAccReg System.
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TSPMD
For email registration, taxpayer-user sends it to: bir_eaccreditation_004@bir.gov.ph Taxpayer-user clicks the icon to download the csv attachment (special purpose machines.csv file)
1. downloads the file attachment (special purpose machines.csv); 2. fill-up form; 3. sends to bir_eaccreditation_004@bir.gov.ph
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Taxpayer-user
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Taxpayer-user
1. Receives e-mail notification; 2. Go to BIR and pick-up Permit to Use Special Purpose Machine
4. Prints the Permit to Use Special Purpose Machines of machines applied for registration, using the eAccReg System, and Issue the Permit to taxpayer-user.
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RDO 113, West Davao City eaccreg_113@bir.gov.ph RDO 132, East Davao City - eaccreg_132@bir.gov.ph RDO 114, Mati City RDO 115, Digos City - eaccreg_114@bir.gov.ph - eaccreg_115@bir.gov.ph
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Requirements:
BIR Application Form 1900 Company Profile Photocopy of COR Photocopy of current REG Fee (0605) Photocopy of previously issued permit Location map Inventory of approved unused OR/Invoice List of branches that will use the system other docs needed by the CSET
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Requirements:
Technical requirements: Application name and software used Function and features of the system System flow Process flow Back-up frocedure, Disaster recovery plan Sworn Statement (annex C) and proof of ownership List of sample reports and correspondences System demo (if needed) other docs needed by the CSET
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