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BUREAU OF INTERNAL REVENUE

BUREAU OF INTERNAL REVENUE. BIR eServices. BUREAU OF INTERNAL REVENUE. Interactive forms For 1700, 1701 & 1702. BUREAU OF INTERNAL REVENUE. What is Interactive Form?. An interactive form is a document with blank spaces that allows the user to insert data, edit, save, and print.

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BUREAU OF INTERNAL REVENUE

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  1. BUREAU OF INTERNAL REVENUE BIR eServices

  2. BUREAU OF INTERNAL REVENUE Interactive forms For 1700, 1701 & 1702

  3. BUREAU OF INTERNAL REVENUE What is Interactive Form? An interactive form is a document with blank spaces that allows the user to insert data, edit, save, and print.

  4. BUREAU OF INTERNAL REVENUE Features: • Auto-computation • Editable, re-usable • Some items are validated • Mandatory items are outlined in red • Items with several options have either a radio button or a drop down box with choices for the taxpayer. • Negative values as a result of computations will be shown inside a parenthesis.

  5. BUREAU OF INTERNAL REVENUE Features: • Use legal size bond paper during printing

  6. Interactive Forms

  7. The Electronic Filing and Payment System (eFPS) BUREAU OF INTERNAL REVENUE

  8. eFPS Overview 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

  9. BUREAU OF INTERNAL REVENUE Coverage of eFPS • eFPS is the first e-Service offered by the BIR to taxpaying public in June 2001 • Mandatory for Large Taxpayers in August 2002 • RR 5-2004 mandates eFPS to top 10,000 private corporation registered across ITS RDOs (duly identified under RR 17-2003) in filing/paying for tax returns beginning August 1, 2004 • RMC 71-2004 mandates eFPS to Insurance Companies and Stock Brokers • RR 3-2005- mandates eFPS to all prospective participants to any government procurement of goods and services • RR 4- 2005 strongly advising bank borrowers and co-makers to file ITRs/other required info using eFPS • RMO 10-2006 – mandates Government Agencies and Instrumentalities including LGUs

  10. BUREAU OF INTERNAL REVENUE Coverage of eFPS • 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 • RR 6-2009 mandated taxpayers under top 5,000 individual taxpayers

  11. Features of the eFPS BUREAU OF INTERNAL REVENUE • Fast • Pre-fills information • Automatic calculations • Instant filing confirmations • Easy • Online guides and FAQs • Pop-up messages • 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 • Secure • Data transmission is encrypted • Employs multi-level access control: username / password and challenge questions • Free • No enrollment fee • No usage fee • No postage / courier expenses

  12. BUREAU OF INTERNAL REVENUE Tax Returns given additional grace period (Filing) per RR 26-2002 and 5 days Payment grace period from Manual payment due date • Monthly Withholding Taxes except withholding on VAT and Percentage Taxes • Monthly VAT Declaration (2550M) • Monthly Percentage Tax (2551M)

  13. Tax Return Forms available in eFPS • 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 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

  14. Tax Return Forms available in eFPS • 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 • 1704          Improperly 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 • 2551M Monthly Percentage Tax Return • 2552 Percentage Tax Return (for stock transactions) • 2553 Percentage Tax Return for Special Laws

  15. BUREAU OF INTERNAL REVENUE Pre-requisites for Availment • Registered with BIR-Integrated Tax System (ITS) • Registration data uploaded to BIR eFPS server • Board Resolution or Secretary’s Certificate or Certification signed by President/ Treasurer/Head of Office (for Branch Offices) designating the corporation’s 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

  16. BUREAU OF INTERNAL REVENUE User Requirements • Computer with internet connection • 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) • 256MB RAM or Higher (recommended) • Internet browser • Microsoft Internet Explorer ver. 6 or higher • Mozilla Firefox 2.0 or 3.0 (recommended) • Monitor that supports at least 800x600 resolution • Acrobat Reader version 8 or higher • Email account

  17. BUREAU OF INTERNAL REVENUE AABs for eFPS

  18. eSubmission is developed to enable taxpayer to submit their Monthly Alphalist of Payees (MAP) and Summary Alphalist of withholding Tax, Summary List of Sales, Purchases and Importations (SLSPI) attachments electronically via email/web facility.

  19. Click link

  20. Email format: Supply the necessary information

  21. What is eRegistration? • 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 newly-registered online (for enhancement).

  22. Features of the e-REG • Online TIN issuance to users registering as: • Single Proprietors • Professionals (Self-Employed) • Employers, acquiring TIN for their employees • Mixed Income Earners • E.O. 98 • Verification if the TP is already registered with BIR • Change of Password for Employers

  23. Specific User Type: • Self employed Individuals • Single Proprietors • Professionals • Mixed Income Earners • Third Party Users • Employers • Authorized Government Agencies / Instrumentalities (GAI) • Other Authorized Users • RDO users

  24. Policies Specific to employers: • 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: (RMO 26-2009) • 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 • Employer checks if employee has TIN, verifies declarations in Form 1902 ;

  25. Computerized Accounting System Application (RMO 29-2002)

  26. 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

  27. 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

  28. Computerized System Evaluation Team: • Representative from: • Taxpayer Service Section – District Office • Assessment Section – District Office • Revenue Data Center - Mindanao

  29. Helpdesk Davao 221-2937 & 227-9793 Revenue Data Center-Mindanao 3rd floor Revenue Region19, BIR Bldg., Bolton Extension, Davao City

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