Tax Notes: Penalties for failure to file using eFPS and eBIRForms

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Monday, March 30, 2015


IN line with the Bureau of Internal Revenue’s (BIR) program to transition from manual to electronic system, it recently issued Revenue Regulation (RR) No. 5-2015 clarifying the requirement on Electronic Filing and Payment System (eFPS) and Electronic BIR Forms (eBIRForms).

RR No. 5-2015 amends RR No. 6-2014, which requires all non-eFPS taxpayers enumerated in Section 4 of RR 6-2014, to mandatorily use the eBIRForms facility in electronically submitting and filing all the tax returns. Taxpayers shall receive a system-generated notification email and filing reference number, which shall be submitted to the authorized agent bank for the payment of taxes due thereon.

Taxpayers required to enroll in the eFPS or use eBIR Forms which continue to file manually shall be penalized P1,000 per return and 25% surcharge of the tax due paid for filing in the wrong venue.

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RR No. 5-2014 shall take effect immediately.

(Source: Punongbayan & Araullo)

Published in the Sun.Star Cebu newspaper on March 31, 2015.

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