Enrollment Procedures Prior to Electronic Filing and Payment System

May 28, 2001 REVENUE MEMORANDUM CIRCULAR NO. 24-01 SUBJECT : Enrollment Procedures Prior to Electronic Filing and Payment System (EFPS) TO : All Internal Revenue Officers, Employees and Others Concerned In compliance with Section 34 of R.A. 8792, otherwise known as the Electronic Commerce Act, the Bureau is expanding its services for a paperless filing of returns and payment of taxes thru EFPS. As a requisite, taxpayer shall enroll in order to avail the system. aIEDAC In this regard, the Bureau is now offering the Enrollment Phase of EFPS on June 1, 2001. This will cover Non-Large Taxpayers identified by the Commissioner and Large Taxpayers registered with the Integrated Tax System (ITS) with e-mail account and internet access. The following enrollment procedures shall be observed by all qualified taxpayers and all offices concerned: SECTION 1 . The Taxpayer shall: a. Access the BIR website http://www . bir.gov.ph . b. Click on "eFiling button" and choose "Enroll to EFPS". c. Supply all the necessary information/data on the screen. d. Submit a Board Resolution authorizing any of the two (2) officers designated to file the return under Section 52 (A) of the Tax Code (President or other principal officer and Treasurer or Asst. Treasurer of the Corporation) who shall enroll for the system usage to the Large Taxpayer Assistance Service Section/Revenue District Office-Taxpayer Assistance Service Section (LTAS/RDO-TASS) e. Receive an e-mail from LTAS/RDO-TASS informing that their application has been activated or rejected. f. Submit written request to BIR for re-enrollment in case given password was forgotten. g. Receive communication by e-mail from LTAS/RDO-TASS informing that their request for re-enrollment has been approved. h. Perform the above-mentioned procedures from Section 1-a to 1-e after approval of the re-enrollment request. SECTION 2 . The LTAS/RDO-TASS shall : a. Verify/investigate manually the authenticity/completeness of taxpayers' supplied information against Registration data. b. Receive from taxpayers the Board Resolution authorizing any of the two (2) officers designated to file the return under Section 52 (A) of the Tax Code (President or other principal officer and Treasurer or Asst. Treasurer of the Corporation) who shall enroll for the system usage. c. Conduct actual investigation of registration data for enrollment purposes if taxpayer enrollment data does not match with Registration data. d. Activate/reject enrollment application of taxpayer as a result of Section 2a and 2c. e. Notify taxpayers thru e-mail the results of their enrollment application (activated/rejected). f. Receive written request from taxpayer if given password was forgotten. g. Perform the above-mentioned procedures, Section 2a to 2e after approval of re-enrollment request. h. Answer taxpayer's queries/clarifications regarding EFPS. SECTION 3 . The Systems Operations Division of Information Systems Operations Service (SOD-ISOS) shall run batch job to purge rejected taxpayers' enrollment data and to update EFPS registration table. All concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. (SGD.) RENE G. BAEZ Commissioner of Internal Revenue