Who are Required to Use eBIR Form in Tax Return Filing
Tax preparation is a daunting task for someone who is not an accountant or unfamiliar with Philippine taxation.
For many years, taxpayers have been used to using the BIR Forms, which are downloadable on the BIR website for tax filing. The forms are in excel format and need to be edited manually. This process is not user-friendly and is actually prone to error.
Luckily, due to Republic Act 11032 or the Ease of Doing Business and Efficient Government Service Delivery Act of 2018, BIR has streamlined its systems and processes, which give rise to the availability of the eBIRForms.
What is eBIRForms?
eBIRForms is a system application allowing taxpayers to prepare and file their tax returns online.
The electronic BIR forms save the taxpayer’s information so that he will no longer encode it the next time he prepares and submits the forms. Moreover, the application automatically computes for the tax due and allows for the online filing of tax returns.
Who are required to use eBIRForms?
If you are a non-eFPS (Electronic Filing and Payment System) filer, you can use the eBIRForms. However, the following taxpayers are mandated to use the eBIRForms:
- Top Withholding Agents (TWA)
- Accredited Tax Practitioners on all its client-taxpayer
- Accredited Receipt/Invoice Printers
- One-Time Transaction Taxpayers (ONETT) on real properties
- No Payment or No Transaction Tax Filing
- Government-Owned or Controlled Corporation (GOCC)
- Local Government Unit (LGU) except barangay
- Cooperatives registered in National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA)
Which BIR Forms are available in eBIRForm?
The following tax returns are available in eBIRFom:
- Payment Form
- Remittance Form
- Remittance Return
- Annual Information Return
- VAT (Value-added Tax)
- Excise Tax
- Withholding Tax
- Documentary Stamp Tax
- Percentage Tax
- Income Tax Returns
- ONETT (BIR one time transactions)
- Capital Gains Tax
- Donor’s Tax Returns
- You don’t need to hand in the physical copies of your forms if filed through eBIRForms. For attachments, use the eAFS to send the soft copy within 15 days after online filing.
How can we help you?
Tax compliance using the eBIRForms is easy if you know how to complete the details of each tax return based on your transactions. Still, if you think you’re not one hundred percent sure about your filing, we can help you with this task.
For inquiries on how we can help you with your tax compliance, just email us at firstname.lastname@example.org.
- Guidelines on the Registration of a One-Person Corporation
- Who are Required to Use eBIR Form in Tax Return Filing
- Guidelines and Procedures on How to Avail the 8% Income Tax Rate
- Guidelines on the Use of Electronic Audited Financial Statement (eAFS) System
- Who are Required to Withhold Taxes? (RMC 27-2022)