BIR e Services Presented by Mr Victor O

BIR e. Services Presented by: Mr. Victor O. Baylon Head, RDC Mindanao BUREAU OF INTERNAL REVENUE

The Electronic Filing and Payment System (e. FPS) BUREAU OF INTERNAL REVENUE

e. FPS Overview An e-service from the Bureau of Internal Revenue that allows/ gives taxpayers a paperless tax filing experience and convenient payment of tax dues utilizing the power of the Internet

Coverage of e. FPS is the first e-Service offered by the BIR to taxpaying public in June 2001 Mandatory for Large Taxpayers in August 2002 RR 5 -2004 mandates e. FPS to top 10, 000 private corporation registered across ITS RDOs (duly identified under RR 17 -2003) in filing/paying for tax returns beginning August 1, 2004 RMC 71 -2004 mandates e. FPS to Insurance Companies and Stock Brokers RR 3 -2005 - mandates e. FPS to all prospective participants to any government procurement of goods and services RR 4 - 2005 strongly advising bank borrowers and co-makers to file ITRs/other required info using e. FPS RMO 10 -2006 – mandates Government Agencies and Instrumentalities including LGUs BUREAU OF INTERNAL REVENUE

Coverage of e. FPS RR 10 -2007 mandates e. FPS to (1) Corporations with paid-up capital stock of P 10 M & above (2) Corporations with complete computerized system (3) Taxpayers joining public bidding pursuant to EO No. 398 as implemented by RR 3 -2005 RR 14 -2008 increased mandated taxpayers to top 20, 000 private corporations RR 6 -2009 mandated taxpayers under top 5, 000 individual taxpayers BUREAU OF INTERNAL REVENUE

Features of the e. FPS § Fast • Pre-fills information • Automatic calculations • Instant filing confirmations § Easy • Online guides and FAQs • Pop-up messages § Convenient • Available 24 x 7 through the BIR website (www. bir. gov. ph) • e-Filing deadlines are given additional grace period as specified in RR 26 -2002 • e- payment due dates are 5 days later than manual filing • Anywhere, anytime § Secure • Data transmission is encrypted • Employs multi-level access control: username / password and challenge questions § Free • No enrollment fee • No usage fee • No postage / courier expenses BUREAU OF INTERNAL REVENUE

Tax Returns given additional grace period (Filing) per RR 26 -2002 and 5 days Payment grace period from Manual payment due date Monthly Withholding Taxes except withholding on VAT and Percentage Taxes Monthly VAT Declaration (2550 M) Monthly Percentage Tax (2551 M) BUREAU OF INTERNAL REVENUE

Tax Return Forms available in e. FPS 0605 1600 Withheld 1600 WP Race Track 1601 C 1601 E Payment Form Monthly Remittance Return of Value - Added Tax and Other Percentage Taxes Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Monthly Remittance Return of income Taxes Withheld on Compensation Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) 1601 F Monthly Remittance Return of Final Income Tax Withheld 1602 Monthly Remittance Return of Final Income Taxes Withheld 1603 Quarterly Remittance Return of Final Income Taxes Withheld 1604 CF Annual Info Return of Income Taxes Withheld on Compensation and Final Withholding Taxes 1604 E Annual Info Return of Creditable Income Taxes (Expanded)/Income Payments Exempt from Withholding Taxes 1700 Annual Income Tax Return 1701 Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts

Tax Return Forms available in e. FPS 1701 Q Trusts 1702 Q 1704 2000 2200 AN 2200 M 2200 P 2200 T 2550 M 2550 Q 2551 M 2552 2553 Quarterly Income Tax Return for Self-Employed Individuals, Estates and Annual Income Tax Return for Corporation and Partnerships Quarterly income Tax Return Improperly Accumulated Earning Tax Return Documentary Stamp Tax Declaration/Return Excise Tax Return for Alcohol Products Excise Tax Return for Automobiles and Non-Essential Goods Excise Tax Return for Mineral Products Excise Tax Return for Petroleum Products Excise Tax Return for Tobacco Products Monthly Value-Added Tax Declaration Quarterly Value-Added Tax Return Quarterly Percentage Tax Return Monthly Percentage Tax Return (for stock transactions) Percentage Tax Return for Special Laws

Pre-requisites for Availment Registered with BIR-Integrated Tax System (ITS) Registration data uploaded to BIR e. FPS server Board Resolution or Secretary’s Certificate or Certification signed by President/ Treasurer/Head of Office (for Branch Offices) designating the corporation’s authorized personnel (maximum of 3 users per TIN) who shall enroll for system usage Online enrollment to e. FPS Enrollment to chosen Authorized Agent Banks’ e-Payment System BUREAU OF INTERNAL REVENUE

User Requirements Computer with internet connection ◦ Computer with modem ◦ Telephone line (for dial-up connection) ◦ Internet connection (i. e DSL, Leased line, Cable Internet. Wireless Broadband) provided by an Internet Service Provider (ISP) 256 MB RAM or Higher (recommended) Internet browser ◦ Microsoft Internet Explorer ver. 6 or higher ◦ Mozilla Firefox 2. 0 or 3. 0 (recommended) Monitor that supports at least 800 x 600 resolution Acrobat Reader version 8 or higher Email account BUREAU OF INTERNAL REVENUE

AABs for e. FPS BUREAU OF INTERNAL REVENUE

e. Submission is developed to enable taxpayer to submit their Monthly Alphalist of Payees (MAP) and Summary Alphalist of withholding Tax, Summary List of Sales, Purchases and Importations (SLSPI) attachments electronically via email/web facility. 13

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Supply the necessary information

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What is e. Registration? e. REGISTRATION offers a convenient on-line internet access to taxpayer registration services. ◦ Issuance of Taxpayer Identification Number (TIN) online for individual taxpayers, ◦ Payment of Registration Fee (RF) for both newly-registered and existing taxpayers, ◦ and issuance of Certificate of Registration (COR) for Single Proprietors, Professionals and Mixed Income Earners who are newlyregistered online. 17

Functionalities of the e-REGISTRATION system o Basic Taxpayer Data Validation o TIN Issuance for Single Proprietors, Professionals, Mixed Income Earners, Employees, and Taxpayers per E. O. 98 o RDO Verification of Taxpayer Data o Payment of Registration Fee (RF) for new e. TIN Registrants and Existing Business Taxpayers o Generation and Printing of Certificate of Registration (COR) o Update of Old TIN and Manual Entry of Pre. Generated TIN o Reports Generation o System Administration 18

SPECIFIC USER TYPE: Self employed Individuals • Single Proprietors • Professionals • Mixed Income Earners o Third Party Users • Employers • Authorized Government Agencies / Instrumentalities (GAI) • Other Authorized Users o RDO users o 19

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POLICIES SPECIFIC TO SELF EMPLOYED INDIVIDUALS: o Valid email account o o o BIR confirmation link expires after 3 days Initial ARF can be paid • On-line thru link to be sent by email • Thru Authorized Agent Banks of RDO • G-cash • Revenue Collection Officer Succeeding ARF payments to be made on or before January 31 of every year Print out of Confirmation Page / ARF proof of payment copy furnished to RDO Attendance to briefing / orientation for new registrants Failure to pay ARF / proceed to RDO to complete registration will subject the on-line applicant to TCVD activities of RDO 22

POLICIES SPECIFIC TO EMPLOYERS: o o o On-line registration of employer user; Employees cannot apply, only thru employer Only one user per employer; if identified user is unavailable, transfer account to new user Mandatory registration for the following employers: • Large Taxpayers (LT) • EFPS registered • Taxpayer Account Management Program (TAMP) corporations Employer Status in ITS is active as Withholding Agent for Compensation Earners (WC) In case of multiple employment, main employer shall apply for the TIN on-line Employer checks if employee has TIN, verifies declarations in Form 1902 ; 23

e. Accreg is an online accreditation, registration of CRM/POS Machines and/or other business machines generating receipts/invoices. 24

PART I ACCREDITATION OF MACHINES/SOFTWARE TSPMD 5

Documentary Requirements (Section 7. 4 of RR 11 -2004) 1. 2. 3. Proof of current annual Registration Fee payment (BIR Form 0605); Photocopy of Certificate of Registration from BIR; Photocopy of Certificate of Registration from SEC (for corporation) or DTI (for Single Proprietorship); 4. A sample receipt generated by the machine legibly showing the data required enumerated in this regulation; 5. A sample receipt showing the reading of the daily sales and accumulated grand total recorded in the machine; 6. A demo or evaluation copy of the software to be used in the actual operation of the POS machines; 7. The system description and design/structure of the machine being submitted for accreditation; 8. The master reset key (CRM)/password (POS), whichever is applicable, that can be used in reading sales data of all units of the particular model being accredited; 9. Machine brochure; and 10. Operating manual. TSPMD 9

COMPOSITION OF THE ACCREDITATION BOARD (Section 8 of RR 11 -2004) Regional Office/Revenue District Office (RDO) HEAD: Concerned Revenue District Officer ASST. HEAD: Chief, CONED of the nearest RDC Members: Representative of the concerned RDC Representative of Assessment Section of RDO Representative of TSS of RDO TSPMD 15

Functional & Technical Evaluation Checklist (Annex ‘E’) First Page Last Page TSPMD 16

PROCEDURES ON ACCREDITATION NMAB/RMAB evaluates application for accreditation ü if approved, RDO encodes details of application for accreditation using the e. Acc. Reg System. Then the system generates Certificate of Accreditation for issuance to Accredited Supplier. × if disapproved, return documents to supplier w/ letter of denial informing them that they have to re-configure their machine/system to comply with BIR requirements. TSPMD 17

PART II REGISTRATION OF SALES MACHINES FOR ISSUANCE OF ‘PERMIT TO USE’ TSPMD 25

MODE OF APPLICATION FOR REGISTRATION 1. Application thru e-mail 2. Application by going to the BIR office TSPMD 26

REGISTRATION by TYPE of SALES MACHINES 1. Accredited Machines – accredited supplier registers the machines within five (5) days from date of sale of machine and before actual use by taxpayer-user. 2. Non-Accredited Machines – taxpayer-user registers the machines bought from non-accredited supplier within five (5) days from acquisition and before its actual use. 3. Special Purpose Machines – taxpayer-user registers the machines bought within five (5) days from acquisition and before its actual use. TSPMD 27

ELECTRONIC REGISTRATION of Accredited Sales Machines BIR Web (www. bir. gov. ph) For email registration, the supplier sends it to: bir_eaccreditation_113@bir. gov. ph Supplier clicks the icon to download the csv attachment (supplier. csv file) Accredited Supplier 1. downloads the file attachment (supplier. csv); 2. fill-up form; 3. sends it to bir_eaccreditation_113@bir. gov. ph TSPMD 29

supplier. csv TSPMD 30

TSPMD 32

TSPMD 33

ELECTRONIC REGISTRATION of Accredited Sales Machines BIR 1. Checks e-mail on application for registration of machines by accredited supplier; 2. Validates csv file sent by accredited supplier and process application of machines by accredited supplier using the e. Acc. Reg System (system generates a ‘Permit to Use’ [Final]). A Permit Number and Machine Identification Number (MIN) are indicated for each machine registered; 3. Sends e-mail notification to accredited supplier that machines being registered has been issued Permit Number(s) and MIN(s) and the hard copy of the permit is now ready for pick-up; 4. Prints the ‘Permit to Use’ of machines applied for registration, using the e. Acc. Reg System, and Issue the ‘Permit to Use’ to Accredited Supplier 1. Receives e-mail notification; 2. Picks-up ‘Permit to Use’ for issuance to taxpayer-user TSPMD 34

ELECTRONIC REGISTRATION of Non-Accredited Sales Machines BIR Web (www. bir. gov. ph) For email registration, taxpayer-user sends it to: bir_eaccreditation_004@bir. gov. ph Taxpayer-user clicks the icon to download the csv attachment (taxpayer-user. csv file) Taxpayer-user 1. downloads the file attachment (taxpayer-user. csv); 2. fill-up form; 3. sends to bir_eaccreditation_004@bir. gov. ph TSPMD 44

taxpayer-user. csv TSPMD 45

ELECTRONIC REGISTRATION of Non-Accredited Sales Machines BIR 1. Checks e-mail on application for registration of machines by taxpayer-user; 2. Process application of machines by taxpayer-user using the e. Acc. Reg System (system generates a ‘Provisional Permit to Use’). A Permit Number and Machine Identification Number (MIN) are indicated for each machine registered; 3. Sends e-mail notification to taxpayer-user that machines being registered has been issued Permit Number(s) and MIN(s) and the hard copy of the permit is now ready for pick-up; 4. Prints the ‘Permit to Use’ of machines applied for registration, using the e. Acc. Reg System, and Issue the ‘Permit to Use’ together with the decal to taxpayer-user. Taxpayer-user 1. Receives e-mail notification 2. Go to BIR to pick-up ‘Provisional Permit to Use’ together with the decal TSPMD 47

POST EVALUATION OF NON-ACCREDITED MACHINES BIR evaluates machines with issued ‘Provisional Permit to Use’ (List of Provisional Permits is available in the e. Acc. Reg System) within three (3) months from granting the permit. ü If compliant – issue Final Permit to Use using the e. Acc. Reg System. × If not compliant: 1. Issue ‘Letter Warning’ and inform taxpayer to re-configure his machines to comply with BIR requirements. 2. After 2 weeks of non-compliance, ‘Provisional Permit to Use’ will be revoked by issuing a ‘Letter of Revocation’ and effect the cancellation of the issued ‘Provisional Permit to Use’ using the e. Acc. Reg System. TSPMD 53

ELECTRONIC REGISTRATION of Special Purpose Machines BIR Web (www. bir. gov. ph) For email registration, taxpayer-user sends it to: bir_eaccreditation_004@bir. gov. ph Taxpayer-user clicks the icon to download the csv attachment (special purpose machines. csv file) Taxpayer-user 1. downloads the file attachment (special purpose machines. csv); 2. fill-up form; 3. sends to bir_eaccreditation_004@bir. gov. ph TSPMD 59

special purpose machines. csv TSPMD 60

ELECTRONIC REGISTRATION of Special Purpose Machines BIR 1. Checks e-mail on application for registration of special purpose machines by taxpayer-user; 2. Validates submitted csv file and process application of machines by taxpayer-user using the e. Acc. Reg System (system generates a ‘Permit to Use Special Purpose Machine’). A Permit Number is indicated for each machine registered; 3. Sends e-mail notification to taxpayer-user that machines being registered has been issued Permit Number(s) and the hard copy of the permit is now ready for pick-up; 4. Prints the ‘Permit to Use Special Purpose Machines’ of machines applied for registration, using the e. Acc. Reg System, and Issue the Permit to taxpayer-user. Taxpayer-user 1. Receives e-mail notification; 2. Go to BIR and pick-up ‘Permit to Use Special Purpose Machine’ TSPMD 62

Sticker for Special Purpose Machines (Annex “P” of RMO 10 -2005) TSPMD 65

e. Mail Online Application to: RDO 112, Tagum City – eaccreg_112@bir. gov. ph RDO 113, West Davao City – eaccreg_113@bir. gov. ph RDO 132, East Davao City - eaccreg_132@bir. gov. ph RDO 114, Mati City - eaccreg_114@bir. gov. ph RDO 115, Digos City - eaccreg_115@bir. gov. ph 46

Computerized Accounting System Application (RMO 29 -2002) 47

Requirements: • BIR Application Form 1900 • Company Profile § Photocopy of COR § Photocopy of current REG Fee (0605) § Photocopy of previously issued permit • Location map • Inventory of approved unused OR/Invoice • List of branches that will use the system • other docs needed by the CSET 48

Requirements: • Technical requirements: § Application name and software used § Function and features of the system § System flow § Process flow § Back-up frocedure, Disaster recovery plan § Sworn Statement (annex C) and proof of ownership § List of sample reports and correspondences § System demo (if needed) §other docs needed by the CSET 49

Computerized System Evaluation Team: • Representative from: § Taxpayer Service Section – District Office § Assessment Section – District Office § Revenue Data Center - Mindanao 50

Helpdesk Davao 221 -2937 & 227 -9793 Revenue Data Center-Mindanao 3 rd floor Revenue Region 19, BIR Bldg. , Bolton Extension, Davao City 51

Thank You! 52