Electronic Bureau of Internal Revenue Forms (eBIRForms) Terms of Service Agreement

September 30, 2015 REVENUE MEMORANDUM CIRCULAR NO. 063-15 SUBJECT : Electronic Bureau of Internal Revenue Forms (eBIRForms) Terms of Service Agreement TO : All Internal Revenue Officials, Employees and Others Concerned This circular is issued to inform the taxpayers regarding the updated version of the eBIRForms Terms of Service Agreement (TOSA) published as Annex "D" of Revenue Memorandum Order (RMO) No. 24-2013. The updated version of TOSA is hereto attached as Annex "A". 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 eBIRForms Terms of Service Agreement Thank you for visiting the eBIRForms webpage. By accessing and/or using any part of this website and eBIRForms System (including the online and offline services), herein collectively called the "Service", you shall be deemed to have accepted to be legally bound by these Terms of Service. Please review the following terms carefully. The terms "Bureau", "we", "us" and "our" refer to the Bureau of Internal Revenue or BIR, the legal name of the owner of the website. The term "you" refers to the taxpayer, tax agent, tax software provider or any user or viewer of our site. The Bureau reserves the right to modify these terms or provide additional terms from time to time. The continued use of the Service following the posting of any changes to the Terms of Service constitutes your acceptance of such changes. 1. Description of Service > 2. General User's Obligations > Filing/Submitting Tax Returns > Use of eBIRForms Software Package > Updates of eBIRForms software package > Use of third party software for filing > Inactive Account > Session Log-out > 2.a Taxpayer's Obligations > Enrollment Obligation > Security Obligation > Legal Obligation > Payment Obligation > 2.b Accredited Tax Agent's Obligations > Enrollment Obligation > Security Obligation > Legal Obligation > HEITAD Payment Obligation > 2.c Tax Software Provider's Obligations > Enrollment Obligation > Security Obligation > Legal Obligation > 3. Disclaimer > 4. Capacity to Accept Terms of Service > [ ] I OR THE ENTITY OR COMPANY THAT I REPRESENT HEREBY UNCONDITIONALLY AGREE TO BE BOUND BY ALL OF THE TERMS AND CONDITIONS OF THE EBIRFORMS SERVICES. MY USE OF THIS SERVICE SHALL ALSO CONSTITUTE ASSENT TO THE TERMS OF THIS AGREEMENT. I HEREBY ALSO ACKNOWLEDGE TO HAVE READ AND FULLY UNDERSTOOD THE SAID TERMS OF SERVICE AGREEMENT. eBIRForms Terms of Service Agreement Thank you for visiting the eBIRForms webpage. By accessing and/or using any part of this website and eBIRForms System (including the online and offline services), herein collectively called the "Service", you shall be deemed to have accepted to be legally bound by these Terms of Service. Please review the following terms carefully. The terms "Bureau", "we", "us" and "our" refer to the Bureau of Internal Revenue or BIR, the legal name of the owner of the website. The term "you" refers to the taxpayer, tax agent, tax software provider or any user or viewer of our site. The Bureau reserves the right to modify these terms or provide additional terms from time to time. The continued use of the Service following the posting of any changes to the Terms of Service constitutes your acceptance of such changes. 1. Description of Service > The Service provides you with the facility to file/submit returns and pay taxes due thereon using the eBIRForms System. It also receives returns generated by the third party software and filed by the taxpayer or tax agent. The Service provides you with the following services: downloadable tax preparation software package taxpayer, tax agent and tax software provider enrollment file/submit tax returns, and attachments (upon system's update) access to payment facility to make payments access to the taxpayer's record access to tax records of tax agent including client/s who authorized such tax agent for electronic filing and/or payment update user record assign tax agent by taxpayer and correspondingly, tax agent to represent a taxpayer third party data lay-out requirements publication third party software compliance testing 2. General User's Obligations > Filing/Submitting Tax Returns > In filing or submitting tax returns, you may either use the eBIRForms software package or the system's upload facility for the returns generated by an accredited third party software. It is your responsibility to file your return and pay the correct taxes on time, failure to do so may result to the imposition of corresponding penalties ( e.g. , surcharge and interest) and to civil and criminal liability as provided by law and regulations. Use of eBIRForms Software Package > The eBIRForms software package is for your personal, non-commercial use only. The downloaded software package is used for filling up of tax returns, and there is a facility for its electronic submission. It is designed with automatic population of selected taxpayer information and automatic mathematical computation of tax due based on encoded taxable amounts. ATICcS It may be used by accredited tax agents/practitioners enrolled in the system in providing services for their clients who have authorized them to file tax returns on said taxpayers' behalf. The Service ensures the preservation of data transmitted and includes safeguards against efforts to tamper with, manipulate, alter, or subvert the data. Tampering or any attempt to tamper the eBIRForms application software package or data will be dealt with in accordance with the applicable laws. You are responsible for using the eBIRForms software package only on computers and telephone or other lines that you have permission to use, and you are responsible for all related charges, if applicable, such as cable, ISP, and telephone charges. You are strictly prohibited from modifying, copying, distributing, transmitting, displaying, performing, reproducing, publishing, licensing, creating derivative works, transferring or selling any information contained in the package, for a fee or otherwise. Updates of eBIRForms software package > You are required to download updated eBIRForms software package when notified of new versions of the said package. Use of third party software for filing > You are only allowed to use the accredited third party software to generate tax returns for filing. Inactive Accounts > To ensure efficiency in the Service, dormant accounts or those with prolonged period of inactivity shall be suspended and shall be archived and cleaned-up from the system. The system shall notify you through email in case of any account suspension. Session Log-out > Your eBIRForms session shall automatically log-out after a predefined duration of no keyboard activity. 2.a Taxpayer's Obligations > Enrollment Obligation > In consideration of your use of the Service, you undertake to provide true, accurate, current and complete information about yourself or your organization as required by the eBIRForms enrollment process. You shall maintain and update the data to keep it true, accurate, current and complete. BIR reserves the right to terminate or suspend your account and to refuse current or future use of the eBIRForms in case any information you provided is found to be untrue, inaccurate, obsolete or incomplete. Security Obligation > You undertake to use the Service in a manner that protects your privacy and the data/information you provide. As part of the enrollment process, you will be provided with an account username and password. You agree not to disclose your account password to anyone and you are fully responsible for all activities that occur under your account username. You are advised to use a strong password consisting of at least eight (8) characters, with numeric as well as alphabetic characters, and with a mix of upper and lower case alphabetic characters and at least one special character (for example, !, @, #). You are advised to change your password periodically ( i.e. , monthly or as may be deemed necessary). TIADCc You agree to log-out or lock your computer if unattended to ensure that unauthorized users do not gain access to your account and the data you provided and were provided to you through the Service. You should ensure that you exit from your account at the end of every session. To ensure adequate security in the system, note that the maximum limit set for unsuccessful log-on attempts is three (3) within a sixty-minute period. In the event of account lock, you should request your Revenue District Office (RDO) in writing to unlock your account so you may resume access thereto. You are responsible for the protection of your computer where eBIRForms system is installed against viruses, worms or malwares. You shall immediately notify the BIR Helpdesk at telephone number (02) 981-7050 or (02) 981-7051 of any unauthorized use of your password or account, or any other breach of security. Legal Obligation > The Service provides you various email notifications that may require response or confirmation relative to your use of the system. You must promptly respond to or confirm the email notifications when required. In filing tax returns using the eBIRForms software package or third party software generated return, you may only file your own or your organization's tax returns. You are not allowed to file tax returns of other persons/parties, unless you are a tax agent duly authorized by your client to file such tax returns. Payment Obligation > It is your obligation to ensure that payment shall be received by the BIR and be cleared on the BIR account on or before the due dates. 2.b Accredited Tax Agent's Obligations > Enrollment Obligation > In consideration of your use of the Service, you undertake to provide true, accurate, current and complete information about yourself and the taxpayer you are duly authorized to represent as required by the eBIRForms enrollment process. You shall maintain and update the data to keep it true, accurate, current and complete. BIR reserves the right to terminate or suspend your account and to refuse current or future use of the eBIRForms in case any information you provided is found to be untrue, inaccurate, obsolete or incomplete. Security Obligation > You undertake to use the Service in a manner that protects your privacy and the privacy of the taxpayer you are duly authorized to represent and the data/information you provide. As part of the enrollment process, you will be provided with an account username and password. You agree not to disclose your account password to anyone and you are fully responsible for all activities that occur under your account username. You are advised to use a strong password consisting of at least eight (8) characters, with numeric as well as alphabetic characters, and with a mix of upper and lower case alphabetic characters and at least one special character (for example, !, @, #). You are advised to change your password periodically ( i.e. , monthly or as may be deemed necessary). You agree to log-out or lock your computer if unattended to ensure that unauthorized users do not gain access to your account and the data you provided and were provided to you through the Service. You should ensure that you exit from your account at the end of every session. To ensure adequate security in the system, note that the maximum limit set for unsuccessful log-on attempts is three (3) within a sixty-minute period. In the event of account lock, you should request your RDO in writing to unlock your account so you may resume access thereto. AIDSTE You are responsible for the protection of your computer where eBIRForms system is installed against viruses, worms or malwares. You shall immediately notify the BIR Helpdesk at telephone number (02) 981-7050 or (02) 981-7051 of any unauthorized use of your password or account, or any other breach of security. Legal Obligation > To be able to use this website to access data or perform activities as agent of another person/taxpayer, you should have been duly authorized/appointed/designated as the taxpayer's agent, which authority continues to be effective or must not have been revoked. For purposes of using the Service as a tax agent of another person/taxpayer, you should be an accredited tax agent/practitioner before the BIR pursuant to Revenue Regulations No. 11-2006, as amended by Revenue Regulations No. 4-2010. You may only act as an agent and represent another person/taxpayer after receiving an email confirmation from the BIR allowing you to do so. The Service provides you various email notifications that may require response or confirmation relative to your use of the system. You must promptly respond to or confirm the email notifications when required. You shall not upload files other than the tax returns of taxpayers you are duly authorized to represent and the corresponding attachments. Any violation of this condition shall constitute a ground for the Bureau to terminate or suspend your account and refuse current or future use of the Service. Payment Obligation > It is your obligation to ensure that payment shall be received by the BIR and be cleared on the BIR account on or before the due dates. 2.c Tax Software Provider's Obligations > Enrollment Obligation > In consideration of your use of the Service, you undertake to provide true, accurate, current and complete information about yourself or your organization as required by the eBIRForms enrollment process. You shall maintain and update the data to keep it true, accurate, current and complete. BIR reserves the right to terminate or suspend your account and to refuse current or future use of the eBIRForms in case any information you provided is found to be untrue, inaccurate, obsolete or incomplete. Security Obligation > You undertake to use the Service in a manner that protects your privacy and the privacy of any other person/taxpayer and the data/information you provide. As part of the enrollment process, you will be provided with an account username and password. You agree not to disclose your account password to anyone and you are fully responsible for all activities that occur under your account username. You are advised to use a strong password consisting of at least eight (8) characters, with numeric as well as alphabetic characters, and with a mix of upper and lower case alphabetic characters and at least one special character (for example, !, @, #). You are advised to change your password periodically ( i.e. , monthly or as may be deemed necessary). You agree to log-out or lock your computer if unattended to ensure that unauthorized users do not gain access to your account and the data you provided and were provided to you through the Service. You should ensure that you exit from your account at the end of every session. AaCTcI To ensure adequate security in the system, note that the maximum limit set for unsuccessful log-on attempts is three (3) within a sixty-minute period. In the event of account lock, you should request your RDO in writing to unlock your account so you may resume access thereto. You are responsible for the protection of your computer where eBIRForms system is installed against viruses, worms or malwares. You shall immediately notify the BIR Helpdesk at telephone number (02) 981-7050 or (02) 981-7051 of any unauthorized use of your password or account, or any other breach of security. Legal Obligation > The Service provides you various email notifications that may require response or confirmation relative to your use of the system. You must promptly respond to or confirm the email notifications when required. You are strictly prohibited from sharing your certification number and access credentials to a third party software provider not accredited by the eBIRForms system. You undertake to strictly follow the instructions and guidelines for tax software providers as issued by BIR. You agree to provide software with an electronic export facility that will generate the tax returns. It must be understood that the accreditation issued by the BIR to the tax software provider does not constitute endorsement, sponsorship or approval of the software used to generate the tax returns. 3. Disclaimer > The BIR is providing the eBIRForms website as an alternative mode of filing tax returns. The content of the website is provided in an "as is basis" and without any express or implied warranties. The BIR does not warrant that the Service will be uninterrupted; be free from inaccuracies, errors, viruses or other harmful components; operate in the configuration or with the hardware or software you use. The BIR is not liable or responsible for any damages, expenses, costs or loss of any kind (including, but not limited to, any direct, indirect, special, incidental, or consequential damages, financial losses, loss of profits, loss of any data or loss of any opportunity) caused as a result (directly or indirectly) of, or in connection with, your use of the Service (including the downloads and/or use of the services) or reliance on any information, materials, tools, provided in or available from this site. 4. Capacity to Accept Terms of Service > By using the Service, you represent that you are of legal age as defined under the Philippine Law, or you are the parent or guardian of the minor herein enrolled, and that you consent to be bound by the terms of this Agreement. If you are the parent or guardian of a minor for whom an account is created, you accept this Agreement on the minor's behalf and are responsible for all the use of the account or Service and are fully able and competent to enter into the terms, conditions, obligations, affirmations, representations, and warranties set forth in these Terms of Service. Last update: June 8, 2015