The BIR recently issued Revenue Regulations (RR) No. 6-2014 on September 8, 2014, which prescribes the mandatory use of electronic BIR Forms (eBIRForms) in filing all tax returns by non-Electronic Filing and Payment system (efps) filers.
This regulation covers non-EFPS filers as follows :
1. Accredited tax Agents 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" Returns
5. Government-owned and controlled corporations (GOCCs)
6. Local Government units (LGUs) except barangays
7. Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA)
The eBIRForms covers 36 form which comprise the following:
a. Income Tax Returns
b. Excise tax forms
c. VAT forms
d. Withholding Tax Forms
e. Documentary stamp tax forms
f. Percentage tax forms
g. ONETT forms
h. Payment forms
Taxpayer can download the eBIRForms package from www.bir.gov.ph .
RR No. 6-2014 will take effect on all returns to be filed on Sept. 1, 2014 or after 15 days following publication in a newspaper of general circulation, whichever comes later.