Alternative Mode in the Filing of Several Returns Using the Electronic Platforms of the Bureau of Internal Revenue (BIR) and Re-efiling of All Other Forms

May 6, 2015 REVENUE MEMORANDUM CIRCULAR NO. 026-15 SUBJECT : Alternative Mode in the Filing of Several Returns Using the Electronic Platforms of the Bureau of Internal Revenue (BIR) and Re-efiling of All Other Forms TO : All Internal Revenue Officials, Employees and Others Concerned This Circular is issued to provide guidelines in the filing of various BIR Forms listed below using the ELECTRONIC PLATFORMS of the BIR. This circular does not cover taxpayers who are not mandated to use Electronic Filing and Payment System (eFPS)/Electronic Bureau of Internal Revenue Forms (eBIRForms) and who have not opted to file electronically, and thus, the existing procedures on manual filing shall apply. Those taxpayers filing with payment or no payment using the Offline eBIRForms of the said forms shall follow the same procedures in Annex D of RMC 14-2015 and efile by attaching xml file to email. After validating the tax return, click "FINAL COPY", open the directory "C:\eBIRForms\IAF_RDO_Copy\" in the computer. Look for the xml file of the encoded tax return form with the following naming convention: FILENAME = <999999999999-XXXXXX-99999999.xml> ( e.g. , 999999999000-1601C-042015.xml) wherein, 999999999999 The First 12 digits is the TIN including the Branch Code; XXXXXX The next digits (maximum of 6) is the BIR Form Number; 99999999 The Return Period or the Taxable Year (maximum of 8 digits); and .xml The file type extension Attach the xml file to an email and send to BIR using the following email subject and email address: Form No. eMail Subject eMail Address 1601-C RDO_1601C_TIN_taxable period [emailprotected] 1601-E RDO_1601E_TIN_taxable period [emailprotected] 1601-F RDO_1601F_TIN_taxable period [emailprotected] 1600 RDO_1600_TIN_taxable period [emailprotected] 1602 RDO_1602_TIN_taxable period [emailprotected] 1603 RDO_1603_TIN_taxable period [emailprotected] 1606 RDO_1606_TIN_taxable period [emailprotected] 2551M RDO_2551M_TIN_taxable period [emailprotected] 2551Q RDO_2551Q_TIN_taxable period [emailprotected] 2550M RDO_2550M_TIN_taxable period [emailprotected] 2550Q RDO_2550Q_TIN_taxable period [emailprotected] 1700 RDO_1700_TIN_taxable period [emailprotected] 1701 RDO_1701_TIN_taxable period [emailprotected] 1702EX RDO_1702EX_TIN_taxable period [emailprotected] 1702MX RDO_1702MX_TIN_taxable period [emailprotected] 1702RT RDO_1702RT_TIN_taxable period [emailprotected] 1701Q RDO_1701Q_TIN_taxable period [emailprotected] 1702Q RDO_1702Q_TIN_taxable period [emailprotected] Note: Sample eMail Subject = 040_1601E_999999999000_042015 43A_2550Q_999999999000_032015Q1 If return is with payment, print eMail Notification as evidence of efiled return from the BIR and the tax return, then proceed to Authorized Agent Bank (AAB)/Collection Agent for manual payment following existing procedures. Those taxpayers mandated to use eFPS ( e.g. , TAMP) after several attempts of unsuccessful efiling, must print evidence/proof thereof (print screen with the message as given by the system). Further, to protect them from penalties to be imposed in the future, they should: a. Report/call HELPDESK and get Trouble Ticket Log on or before the due date; or b. Report to BIR CONTACT CENTER 981-8888 and get Reference Number of the call. However, they should manually file and manually pay on or before the due date following existing procedures. They should file on or before the due dates of the respective returns and attach the proof of unsuccessful eFPS attempts, then RE-FILE ELECTRONICALLY within fifteen (15) days after the statutory deadline set for the relevant returns starting return period April 2015 which will be filed May 2015. Penalties imposed under RR 5-2015 on filing using a mode/venue different from that prescribed shall be waived provided that the subject returns have been re-Filed electronically in the BIR's systems as mentioned in the preceding paragraph. All concerned are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue