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This article has been reviewed and edited by Miguel Dar, a CPA and an experienced tax consultant who specializes in tax audits. He provides tax advice to various start-up enterprises and clarified tax concerns of individual taxpayers. This includes assisting clients in registering their businesses, tax and bookkeeping training for start-up businesses, settling open cases, tax planning for future tax compliance and answering tax-related inquiries.
Taxpayers who want to eliminate the hassle of manually filing and paying taxes in the Philippines can now use BIR eFPS instead.
Short for eFiling and Payment System, eFPS enables you to file and pay taxes from anywhere with an Internet connection. If you want to enjoy the convenience of online paperless tax filing, let this article be your guide.
Disclaimer: This article is for general information only and is not substitute for professional advice.
Go back to the main article: How to File Income Tax Return in the Philippines: A Beginner’s Guide
Table of Contents
What is eFPS?
The BIR eFPS service enables taxpayers to file their tax returns (including any attachments) and pay taxes online.
This e-filing service eliminates the inconvenience of manually filling out paper-based ITRs and lining up at the bank for tax payment. With just a laptop and internet connection, you can file and pay your taxes anytime and anywhere through the eFPS, using the online banking channel of your enrolled bank account.
The eFPS system also validates all the data you input before they’re transmitted to the BIR, hence minimizing errors in your tax computation, unlike the manual filing method that’s prone to human error.
Who can use the eFPS?
Not everyone can automatically use the eFPS for tax filing and payment. Certain types of taxpayers are required to file and pay ITR through this online service, including the following:
- Taxpayer Account Management Program (TAMP) taxpayers
- Those required to secure the BIR-ICC and BIR-BCC
- National Government Agencies
- Licensed Local Contractors
- Enterprises enjoying fiscal incentives (PEZA, BOI, etc.)
- Top 5,000 Individual Taxpayers
- Corporations with paid-up capital stock of P10 million and above
- Corporations with complete Computerized Accounting System (CAS)
- Procuring government agencies on withholding VAT and Percentage taxes
- Government bidders
- Large Taxpayers
- Top 20,000 Private Corporations
- Insurance companies and stockbrokers
How to enroll in the eFPS.
Taxpayers who are mandated to use the eFPS must register online before they can start filing and paying taxes through the BIR’s e-filing service.
When you use the eFPS for the first time, you might have trouble getting access to it. Check first your browser to ensure it’s updated to the latest version. According to the BIR, the eFPS is compatible with Google Chrome version 45 and up, Mozilla Firefox version 40 and up, and Internet Explorer version 11 and up. For Mac users, the eFPS also works with Safari.
Also, the eFPS won’t work if your browser’s pop-up blocker is on. Disable your pop-up blocker first to avoid errors in loading the website.
Take these steps to enroll in the eFPS:
- Go to the eFPS site.
- Click the “Enroll to eFPS” link.
- Fill out the required fields on the eFPS enrollment form. Provide your taxpayer and bank account details and verify your data.
- When you’re done, click the Submit button. A pop-up notification will appear to confirm that your eFPS enrollment has been received.
- Wait for an email confirmation from the BIR regarding your enrollment status. This usually takes three to 10 working days.
- If your eFPS registration is approved, follow the instructions from the BIR for your account activation.
After activating your eFPS account, you can already file and pay your taxes online.
How to file and pay ITR using the eFPS.
Here are the simple e-filing and e-payment steps using the eFPS service:
- Fill out the ITR that applies to your taxpayer type.
- Click the Proceed to Payment button at the bottom of the page.
- Select a payment mode (Fund Transfer/Tax Debit Memo/Tax Remittance Advice).
- Complete the required fields in the eFPS payment form. When you’re done, click the Submit button.
- You’ll be redirected to the online banking site of the bank you’ve registered in the eFPS. Pay your income tax online.
- Check your email for a confirmation message from the bank regarding your successful e-filing and e-payment transaction.
The BIR updates the ITRs from time to time, and sometimes, the latest version of certain tax returns are not yet available in the eFPS. For instance, the new BIR Forms 1700, 1701, and 1701A are not included in the eFPS as of this writing.
As a workaround, the BIR advises eFPS taxpayers to file their ITR manually or through the eBIRForm facility and then make a manual payment through any of its authorized agent banks.
To check the availability of the latest version of the ITR that’s applicable to you, visit the Revenue Memorandum Circulars page on the BIR website. This is where the BIR announces if a revised ITR is already available in the eFPS.