Procedures for All eFPS Filers in Filing Tax Returns Affected by Revenue Issuances in the Enhanced eFPS

March 18, 2009 REVENUE MEMORANDUM CIRCULAR NO. 021-09 SUBJECT : Procedures for All eFPS Filers in Filing Tax Returns Affected by Revenue Issuances in the Enhanced eFPS TO : All Internal Revenue Officials, Employees and Others Concerned Relative to the enhancement of the following BIR Forms, which are now available in Electronic Filing and Payment System (eFPS), hereunder are the guidelines to be undertaken by all eFPS filers: BIR FORM NO. TITLE/DESCRIPTION Pertinent Revenue EFFECTIVITY Issuance DATE 1601 E Monthly Remittance Return Revenue Regulations (RR) June 3, 2005 Revised Feb. 2007 of Creditable Income Taxes No. 8-2005 additional Withheld (Expanded) ATC refund to MERALCO users; RR No. 30-2003 add'l Jan. 1, 2004 ATC for corporate Mgt. & Tech. consultant 1702 Q Quarterly Income Tax RR 12-2007 Payments for Revised October Return (For Corporations MCIT is on a Quarterly November 3, 2007 2007 and Partnerships) Basis 2550 M/2550 Q Monthly Value-Added Tax RR No. 2-2007 amending December 2006 Revised February Declaration/Quarterly Value- RR No. 16-2005, Sec. 2007 Added Tax Return 4.110-7 (b) re: 70% of the Cumulative for 3 months output tax Affected e-filers should amend their previously filed tax returns in eFPS within five (5) days from date of announcement via the BIR Web, by encoding the contents of return previously filed manually. E-payment should no longer be required if the tax due on the amended return is equal to the amount previously paid. However, if the tax due on the amended return is greater than the amount previously paid, the taxpayer shall e-pay the unpaid amount. SCaIcA Please disregard the system message "late filing . . ." for returns previously filed manually. Form's attachments such as: ALPHALISTS, MAP & SAWT, shall be submitted thru [emailprotected] until further notice. For e-filers of the following forms please take note of their availability and enhancement. BIR FORM NO. TITLE/DESCRIPTION Other Concerns TRANSACTION DATE 2553 Return of Percentage Tax Announcing the Availability Go current Revised: July 1999 Payable Under Special in eFPS Laws 2200 A Excise Tax Return for Announcing the enhancing Go current Revised: May 2006 Alcohol Products in filling up the Place of Removal/ 2200 AN Excise Tax Return for production Column Revised: August Automobiles & Non- 2003 Essential Goods 2200 M Excise Tax Return for Revised: September Mineral Products 2005 2200 P Excise Tax Return for Revised: September Petroleum Products 2005 2200 T Excise Tax Return for Revised: May 2006 Tabacco Products (SGD.) SIXTO S. ESQUIVIAS IV Commissioner of Internal Revenue