eFPS: Online Tax Filing And Payments Made Easy

Written by Marc Adrian

eFPS stands for Electronic Filing and Payment System, and it refers to the system developed and maintained by the Bureau of Internal Revenue (BIR) for electronically filing tax returns, including attachments, if any, and paying taxes due thereon, specifically through the internet.

With eFPS, taxpayers can avail of a paperless tax filing experience and can also pay their taxes online through the convenience of an internet-banking service via debit from their enrolled bank account. In addition, since eFPS is available on the Internet, a certain group of eligible taxpayers can file and pay for their taxes anytime, anywhere as long as he or she is using a computer with an internet connection.

Who can use the eFPS?

Mandated taxpayers who need to file and pay their taxes to the Philippine government are eligible to use the system. This does not include regular tax paying individuals such as employees and self-employed. 

Currently, the eFPS allows to e-file and e-pay for the following forms:

FORM	DESCRIPTION
Form 0605	Payment Form
Form 1600	Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld
Form 1600WP	Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators
Form 1601C	Monthly Remittance Return of Income Taxes Withheld on Compensation
Form 1601E	Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
Form 1601F	Monthly Remittance Return of Final Income Taxes Withheld
Form 1602	Monthly Remittance Return of Final Income Taxes Withheld On Interest Paid On Deposits and Yield On Deposit Substitutes, Trust, etc.
Form 1603	Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File
Form 1604CF	Annual Info Return of Income Taxes Withheld on Compensation and Final Withholding Taxes
Form 1604E	Annual Info Return of Creditable Income Taxes (Expanded) / Income Payments Exempt from Withholding Taxes
Form 1700	Annual Income Tax Return for Individuals Earning Compensation Income (Including Non Business / Non Profession Related Income)
Form 1701	Annual Income Tax Return for Self Employed Individuals, Estates and Trusts (Including those with Business and Compensation Income)
Form 1701Q	Quarterly Income Tax Return for Self Employed Individuals, Estates and Trusts (Including those with Business and Compensation Income)
Form 1702	Annual Income Tax Return for Corporation and Partnerships
Form 1702Q	Quarterly income Tax Return for Corporations and Partnerships
Form 1704	Improperly Accumulated Earnings Tax Return
Form 2000	Documentary Stamp Tax Declaration / Return
Form 2200A	Excise Tax Return for Alcohol Products
Form 2200AN	Excise Tax Return for Automobiles and Non Essential Goods
Form 2200M	Excise Tax Return for Mineral Products
Form 2200P	Excise Tax Return for Petroleum Products
Form 2200T	Excise Tax Return for Tobacco Products
Form 2550M	Monthly Value Added Tax Declaration
Form 2550Q	Quarterly Value Added Tax Return
Form 2551	Quarterly Percentage Tax Return
Form 2551M	Monthly Percentage Tax Return
Form 2552	Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Public Offering
Form 2553	Return of Percentage Tax Payable under Special Laws

Based on the list above, the current user coverage of eFPS are the following:

• Taxpayer Account Management Program (TAMP) taxpayers
• Those required to secure the BIR-ICC and BIR-BCC
• National Government Agencies
• Licensed Local Contractors
• Enterprises enjoying fiscal incentives (PEZA, BOI, etc.)
• Top 5,000 Individual Taxpayers
• Corporations with paid-up capital stock of P10 million and above
• Corporations with complete Computerized Accounting System (CAS)
• Procuring government agencies on withholding VAT and Percentage taxes
• Government bidders
• Large Taxpayers
• Top 20,000 Private Corporations
• Insurance companies and stockbrokers

e-Filing and e-Payment

e-Filing and e-Payment both have the same goal in mind, to settle your tax dues. However, they are two different processes that complete the entire process. 

What is e-Filing?

e-Filing is the process of electronically filing returns including attachments, if any, specifically through the internet.

What is e-Payment?

e-Payment is the process of electronically paying a tax liability through the internet banking facilities of Authorized Agent Banks (AABs).

What are the requirements before you can register for eFPS?

• A registered taxpayer with BIR-Integrated Tax System
• A Certification from the President of the corporation authorizing two (2) officers to file the return and to enroll for availment of the eFPS, as well as a Letter of Intent to avail of eFPS (for corporations)
• Enrollment in eFPS
• Enrollment with any eFPS-Authorized Agent Bank (eFPS-AAB) for use of their e-payment system

How to enroll for an eFPS account?

1. Access BIR website at www.bir.gov.ph, using your internet browser
2. Click on the eFPS icon to go to the eFPS home page
3. From the eFPS Login page, click on ‘Enroll to eFPS’ link
4. The eFPS enrollment form appears. Complete the required fields on the Enrollment Form page. Then, click on the “Submit” button

eFPS will inform you through a pop-up message that your enrollment has been successfully received. Then you have to wait for an email message from BIR informing you of the status of your enrollment whether it’s approved or disapproved. Once your account has been activated, you are ready to e-file and e-pay, and perform all the functions within eFPS.

It is important for you to remember your username and password, as well as the correct answer to the challenge question. Keep your username, password and challenge question answer to yourself. Do not make it easy to guess, nor write it down.