Additional Guidelines in the Filing, Receiving and Processing of Taxable Year 2011 Income Tax Returns (ITRs) and Their Attachments Prescribed under Revenue Regulations (RR) No. 19-2011

April 3, 2012 REVENUE MEMORANDUM CIRCULAR NO. 015-12 SUBJECT : Additional Guidelines in the Filing, Receiving and Processing of Taxable Year 2011 Income Tax Returns (ITRs) and Their Attachments Prescribed under Revenue Regulations (RR) No. 19-2011 TO : All Internal Revenue Officials, Employees and Others Concerned This Circular is issued to provide additional guidelines in the filing, receiving and processing of 2011 ITRs (BIR Form Nos. 1700, 1701 and 1702) prescribed under RR No. 19-2011 , as well as define policies for the filing of ITRs and all the prescribed attachments thereto, for taxpayers who are mandated to use the eFPS facility, particularly the Large Taxpayers (LTs) under the jurisdiction of the Large Taxpayers Service and other eFPS users ( e.g., Top 20,000 Corporations, Top 5,000 Individuals, Government bidders, etc.) until the BIR Forms November 2011 ENCS versions are made available in the Bureau's eFPS facility. Only the above-described enhanced BIR Forms shall be used by taxpayers in filing their ITRs covering and starting with calendar year 2011 which are due for filing on or before April 16, 2012, and as well as the ITRs of juridical entities starting with those covered under ending January 31, 2012. For expediency, ease and convenience in filling-up the ITRs, all taxpayers are encouraged to use the interactive BIR Forms. These interactive Forms can be accessed and are downloadable from the BIR website (www.bir.gov.ph) through the "BIR Forms" link. In case the taxpayer needs additional rows/lines in accomplishing the "Schedule/s" provided in the BIR Form, a separate sheet will have to be attached to the form using the format in the pertinent schedule/s, as indicated in the header portion/s of the applicable schedule/s of the ITR. The phrase "Additional Sheet Attached" shall be indicated on the last line of the pertinent part(s)/schedule(s) on the face of the ITR. The duly filled-up ITRs and additional sheet/s, if any, shall be submitted as follows: 1. FOR NON-EFPS TAXPAYERS, the duly accomplished ITRs shall be printed in legal size bond paper, landscape orientation/layout , signed by the taxpayer/authorized officers/representatives and filed manually with the duly designated Authorized Agent Bank (AAB)/Revenue District Office (RDO)/Revenue Collection Officers (RCO), as the case may be. 2. FOR EFPS TAXPAYERS, the duly accomplished ITRs shall be filed using the following: A. If with payment, use eFPS facility following the procedures in Annex A B. If without payment, use the BIR email facility following the procedures in Annex B The email address of the taxpayer registered in the eFPS facility shall be used in submitting the ITR, and additional sheet/s, if any, to the BIR email facility. Such forms submitted by the taxpayers using their registered email address are electronic documents which are electronically signed, and are thus documents filed by the taxpayer as their ITR. For eFPS taxpayers , the accompanying schedules and attachments ( i.e., Financial Statements, Statement of Management Responsibility, BIR Form 2307, etc.) may still be filed with the concerned LT office/RDO where they are registered within fifteen (15) days after the manual filing of the return. Together with the said schedule/s and attachments, the taxpayers shall also submit the duly accomplished signed hardcopy of the ITR interactive form attached when making their initial filing. For purpose of determining when returns are filed, it shall be when the initial efiling was duly accomplished. It is further reiterated that immediately upon the availability of the new ITR forms in the Bureau's eFPS facility, all eFPS taxpayers are required to electronically file (efile) the contents of the manually filed ITRs: a. If the enhanced Forms are available on or before April 16, 2012 deadline eFPS filers shall efile the contents of the previously filed ITR on or before April 16, 2012; or b. If the enhanced Forms are available after April 16, 2012 deadline eFPS filers shall efile the contents of the previously filed ITR within ten (10) days from the announcement of the eFPS availability via the BIR website. The ITRs filed by non-eFPS taxpayers shall be encoded by the concerned RDO or the Document Processing Division (DPD), whichever is applicable, under Operations Memo Nos. 12-02-005 and 12-02-006 and other pertinent existing revenue issuances. All concerned are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A The following additional work-around procedures shall be adopted by all eFPS filers WITH PAYMENT, until the enhanced BIR forms are already available in the eFPS facility: 1. Fill-up the ITR using the Interactive/Excel format and the necessary additional sheet/s, if applicable. 2. Save the accomplished ITR using a separate file name for the ITR proper and each additional sheet/s. For the ITR, use the NAMING CONVENTION as follows: <TIN> <BRANCH CODE> <RETURN PERIOD(mmddyyyy)> <FORM NO.> Example: 123456789000123120111702 Where: 023456789 is the TIN 000 is the BRANCH CODE 12312011 is the RETURN PERIOD 1702 is the FORM NO. For the additional sheet/s, if any, use the NAMING CONVENTION as follows: <TIN> <BRANCH CODE> <RETURN PERIOD(mmddyyyy)> <FORM NO.>SHEET<sheet number(99)> Example: 123456789000123120111702SHEET3 Where: 023456789 is the TIN 000 is the BRANCH CODE 12312011 is the RETURN PERIOD 1702 is the FORM NO. 3 is the third additional SHEET attached to the form 3. Compress each file using ZIP compressor application in preparation for the online efiling and epayment. The filename shall have an extension of ".zip". 4. Login to eFPS facility in the BIR web. 5. Select the appropriate BIR form ( e.g., 1702, 1701, 1700), then "Choose On line". 6. Indicate the taxable year 2011. 7. The following MUST be entered: Alphanumeric Tax Code (ATC) Tax Payable/(Overpayment) described below: BIR FORM Enter Amount in LINE NO. Based on LINE NO. NO. under the old form under the enhanced form (July 2008 ENCS) (November 2011 ENCS) 1702 31 35 1701 41A, 41B 36A, 36B 1700 28A, 28B 37A, 37B 8. Click "ADD ATTACHMENT" button to attach the accomplished ITR (Interactive/Excel Format) and its additional sheets, if any. 9. Select the specific ".zip" file. Repeat step 8 and 9 until all additional sheets have been attached. 10. Click the "Validate" button, then "Submit" button. 11. The Filing Reference Number (FRN) shall be generated as proof that the return has been received by the Bureau. Print the FRN for future use. 12. Click the "Proceed to Payment" button and follow the existing procedures on ePayment. ANNEX B The following additional work-around procedures shall be adopted by all eFPS filers WITHOUT PAYMENT, until the enhanced BIR forms are already available in the eFPS facility: 1. Fill-up the ITR using the Interactive/Excel format and the necessary additional sheet/s, if applicable. 2. Save the accomplished ITR using a separate file name for the ITR proper and each additional sheet/s. For the ITR, use the NAMING CONVENTION as follows: <TIN> <BRANCH CODE> <RETURN PERIOD(mmddyyyy)> <FORM NO.> Example: 123456789000123120111702 Where: 023456789 is the TIN 000 is the BRANCH CODE 12312011 is the RETURN PERIOD 1702 is the FORM NO. For the additional sheet/s, if any, use the NAMING CONVENTION as follows: <TIN> <BRANCH CODE> <RETURN PERIOD(mmddyyyy)> <FORM NO.>SHEET<sheet number(99)> Example: 123456789000123120111702SHEET3 Where: Where: 023456789 is the TIN 000 is the BRANCH CODE 12312011 is the RETURN PERIOD 1702 is the FORM NO. 3 is the third additional SHEET attached to the form 3. Compress each file using ZIP compressor application in preparation for the online efiling and epayment. The filename shall have an extension of ".zip". 4. Open your email account registered with the BIR eFPS facility. 5. Email the accomplished ITR (Interactive/Excel Format) and its additional sheet/s, if any, in ".zip" file to the following applicable BIR email addresses: For BIR form 1702 - [emailprotected] For BIR form 1701 - [emailprotected] For BIR form 1700 - [emailprotected] 6. Receive an email message from BIR acknowledging receipt of the file submitted. "The BIR has received your file for further validation. You are reminded that within ten (10) days from the announcement of the eFPS availability of the new ITR forms (November 2011 ENCS) in the Bureau's eFPS facility, all eFPS taxpayers are required to electronically file (efile) the contents of this emailed ITR. This is a system-generated message. No reply is needed." 7. Print the acknowledgement message for future use.