Bureau of Internal Revenue

Taxpayers User Guide to eFPS

eFiling and ePayment with Inquiry

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e-Filing with ePayment Topics

Available Forms

eFPS Logon

Challenge Question

File Tax Return

ePayment

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 e-Filing: Forms available
• 0605 – Payment Form
• 1600 – Monthly Remittance Return Of Value – Added Tax and Other Percentage Taxes Withheld
• 1600WP – Remittance Return Of Percentage Tax on Winnings and Prizes Withheld by Race Track
Operators
• 1601 C - Monthly Remittance Return of Income Taxes Withheld on Compensation
• 1601 E - Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
• 1601F - MONTHLY REMITTANCE RETURN OF FINAL INCOME TAX WITHHELD
• 1602 - Quarterly Remittance Return of Final Income Taxes Withheld
• 1603 - Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to
Employees other than Rank and File
• 1604CF – ANNUAL INFORMATION RETURN OF INCOME TAXES WITHHELD ON
COMPENSATION AND FINAL WITHHOLDING TAXES
• 1604E – ANNUAL INFORMATION RETURN OF CREDITABLE INCOME TAXES
(EXPANDED)/INCOME PAYMENTS EXEMPT FROM WITHHOLDING TAX
• 1700 - Annual Income Tax Return
• 1701 - ANNUAL INCOME TAX RETURN
• 1701Q - QUARTERLY INCOME TAX RETURN FOR SELF- SELF-EMPLOYED INDIVIDUALS, ESTATES
AND TRUSTS
• 1704 - IMPROPERLY ACCUMULATED EARNINGS TAX RETURN

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 e-Filing: Forms available
• 2200 A - Excise Tax Return for Alcohol Products
• 2200 P - Excise Tax Return for Petroleum Products
• 2200 T - Excise Tax Return for Tobacco Products
• 2550 M - Monthly Value Added Tax Declaration
• 2550 Q - Quarterly Value Added Tax Return
• 2551 - Quarterly Percentage Tax Return
• 1702 - Annual Income Tax Return for Corporations and Partnerships
• 1702 Q - Quarterly Income Tax Return for Corporations and Partnerships
• 2551M - MONTHLY PERCENTAGE TAX RETURN
• 2552 – PERCENTAGE TAX RETURN
• 2553 – Return of Percentage Tax Payable Under Special Laws

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 e-Filing

The taxpayer may file his Tax Return using the eFPS
e-Filing service by following these steps:
• Access the BIR site http://www.bir.gov.ph and
select icon at the bottom of the
page to access eFPS Home page.
• Or type https://eFPS.bir.gov.ph in the browsers’s
URL/address.
• The eFPS home page contains several options,
including an icon for Filing and Payment and a
tab for eFPS Logon. Click or select any of these
options to access the Logon page.
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Function Key / Using the system
The following lists the standard Function Keys used in the eFPS.

Function Key
Ctrl-P Prints the current page.
F5 Refreshes the current page.
Tab Moves the cursor to the next field in the page.
Shift-Tab Returns the cursor to the previous field in the page.

Using the System:

Keyboard Operation
Keyboard operation is standard. The <TAB>, <Shift + TAB> keys are used to move from one field to
another. The keyboard can also be used to enter data to text boxes (usually the white boxes).

Mouse Operation
Mouse operation is also standard. The mouse can be used to place the focus on a certain text box, just
click anywhere inside the text box and the cursor will automatically go to the first input character.

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 eFPS Logon

For enrolled taxpayers, logon to the eFPS using

the TIN, Username and Password supplied in the
Enrollment Form.
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 Challenge Question

After a successful logon to the eFPS, the Challenge

Question page is shown containing the question
supplied by the taxpayer during his Enrollment
Enrollment.. The
taxpayer must be able to supply the correct answer in
order to proceed to the User Menu page, which will
provide the user access to eFPS services such as e-
Filing and e-Payment
Payment.. 8
 e-Filing
 After successfully logging on to the eFPS, it
generates a menu specific to the user.
user. This menu
only displays the forms that can be accessed by
the user depending on the derived taxpayer
REGISTRATION information
information.. File Tax Return is
available as an option in the menu
menu.. Selecting this
option displays the Tax Return Form specific to
the taxpayer for entry.
entry.

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 User Menu

To file a Tax Return Form, the Taxpayer should select the

form to fill up from the Form List and then select the
FILE TAX RETURN link in the USER MENU page page..
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 e-Filing
– A Tax Return Form contains five function buttons:
buttons:
Attachment, Print, Validate, Edit and Submit.
Submit.

1. The <Attachment> button displays a dialogue box

that allows the taxpayer to submit a zip file as an
attachment to the tax return being filed.
filed.

* Pending BIR decision on attachments, the

taxpayer cannot make use of this function for the
meantime..
meantime
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 e-Filing: Attachment Form

The <Attachment> button displays a dialogue box that allows

the taxpayer to submit a zip file as an attachment to the
tax return being filed.

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 e-Filing
2. The <Print> button allows the TP to print the
current page
page..
3. The <Validate> button computes and validates
entries in the form after the taxpayer has
completed all mandatory fields required by the
Tax Return Form
Form.. Validating the Tax Return Form
is necessary before the taxpayer submits the
form..
form
4. The <Edit> button allows the TP to edit or make
corrections to his Tax Return form entries
entries..
5. Click the <Submit> button to submit a validated
Tax Return Form.
Form.

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 Filing Reference
Number

A Filing Reference Number page is generated and displayed to

the taxpayer after a successful submission of the Tax Return
Form . 15
ePayment

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 Proceed to e-
e-Payment
If the taxpayer has a tax due to be paid and
wishes to pay online, he can select the
<Proceed to Payment> button at the bottom of
the Filing Reference Number page. The eFPS
Payment form will be displayed. Staggered
payments can be made by the taxpayer.

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 Payment Form

The payment form is displayed to the taxpayer with

default payment information displayed and retrieved
from the e-Filing service
service.. 18
 Mode of Payment

Bank Transfer
Transacting Bank (Authorized Agent
Bank)
Amount 19
 Mode of Payment

• Tax Debit Memo

• Date (MM/DD/YYYY)
• Tax Debit Memo Number
• Tax Debit Memo Amount
• Tax Credit Certification
Number 20
 Mode of Payment

• Tax Remittance Advice

• Date (MM/DD/YYYY) - Department Code
• Serial Number - Agency Code
• Tax Remittance Advice Amount - Fund Type Code

• The TRA Mode of Payment will only be available if the

form being paid is:
is: 1600
1600,, 1601
1601C,
C, 1601
1601E,
E, 1601F,
1601F, or 1603;
1603;
and the selected Category of Agent is “Government”
“Government”.. 21
Mode of Payment – Bank Transfer
The taxpayer’s payment instruction is submitted
to the participating bank by redirecting the
control over to the participating bank’s URL..

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 Mode of Payment – TDM

eFPS will display to the taxpayer a confirmation screen

stating that the BIR eFPS has received the payment
transaction through Tax Debit Memo (TDM).
(TDM). 23
Mode of Payment – TRA

eFPS will display

to the taxpayer a
confirmation
screen of the Tax
Remittance
Advice indicating
the details of the
payment
transaction.

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 Error Messages for eFPS
Payment Facility
• Duplicate Payment Error

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• Payment Processing Error

• Connection Error

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 eFPS
participating banks

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Bank interface 1-
1-
Land Bank of the Philippines
UserID/Password screen

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Account Number screen

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 e-Payment confirmation

• eFPS interface modules which resides at the

participating bank’s site will capture the eFPS
Payment Instruction sent on on--line through the eFPS
Payment form
form.. It then posts the payment instruction
details to be captured by the Bank’s Internet Banking
System.. The Bank will then validate the tax payment
System
instruction and generate a Confirmation Number to
be sent to the taxpayer and to the eFPS, together
with the other payment details.
details.

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LBP Acknowledgement screen

This bank confirmation screen may or may not be

displayed by the bankbank.. This will depend on the
participating bank’s interface system screens
screens.. 31
eFPS Confirmation Screen

eFPS will display to the taxpayer a confirmation

screen stating that the selected bank has
successfully received and confirmed to eFPS
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receipt of the payment instruction.
instruction.
eFPS Rejected Screen

eFPS will display to the taxpayer a rejected screen

stating that the payment transaction on eFPS has
been rejected
rejected.. 33
Bank interface -2
Philippine National Bank
Account Number screen

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UserName / Password screen

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 e-Payment confirmation

• eFPS interface modules which resides at the

participating bank’s site will capture the eFPS
Payment Instruction sent on on--line through the eFPS
Payment form
form.. It then posts the payment instruction
details to be captured by the Bank’s Internet Banking
System.. The Bank will then validate the tax payment
System
instruction and generate a Confirmation Number to
be sent to the taxpayer and to the eFPS, together
with the other payment details.
details.

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PNB Acknowledgement screen

This bank confirmation screen may or may not be

displayed by the bankbank.. This will depend on the
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participating bank’s interface system screens
screens..
eFPS Confirmation Screen

eFPS will display to the taxpayer a confirmation

screen stating that the selected bank has
successfully received and confirmed to eFPS
receipt of the payment instruction.
instruction. 38
eFPS Rejected Screen

eFPS will display to the taxpayer a rejected screen

stating that the payment transaction on eFPS has
been rejected
rejected.. 39
Confirmation number

- refers to the control number issued by

the AAB to taxpayer & BIR that taxpayers’
account has been successfully debited
electronically in payment of his tax
liability. This is equivalent of the bank-
validation and Official Receipt issued by
the AAB.

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Inquiry on filing-
filing-payments
details

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 To inquire on Return and Payment details

Tax Return Inquiry is available as an option in the menu.

Selecting this option will display all previously filed Tax
Return Forms (within a 2 month period) for the logged-on
taxpayer.
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 Tax Return Search Page

• The Tax Return Search page is returned for the taxpayer to specify what
specific Filed Tax Return he wants to inquire on. The parameters asked by
this page vary depending on the Tax Form. Sample shown is for searching
a filed 1601C return. Click <GET TAX FILED> button to retrieve the
return.

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Tax Return Search Results Page

• This page displays a list of filed returns made for the Tax Period
specified in the previous Tax Return Search page. The list is
sorted by Date Filed.
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 Inquiry

• The Tax Return Inquiry Form is displayed to the taxpayer

containing information from the eFPS database as filed by
the taxpayer. It is possible that this service may not locate
or find the specific Tax Return Filed, since the database
stores detailed transactions in a two
two--month retention
period. The system though, can inquire on a limited data
stored for 3 years in the eFPS database for monitoring
amendments.

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Tax Return Inquiry Form
Upon selecting
from the list of filed
tax return forms,
the return, together
with its details, will
be displayed for
the taxpayer.
Sample shown is
for the 0605 form.
At the bottom of the
Tax Inquiry Form
page, the <Print> , the
<Payment Details>
and the <Proceed to
Payment> buttons are
displayed.

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 Inquiry

• If he wants to view any or all of the transactions

he made for a tax period, he can select the
<Payment Details> button.

• The Payment Detail Inquiry Form displays all

payment transaction information made for the
Tax Return Period specified.

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 Payment Detail Inquiry

This page informs the taxpayer of the status of payment and also
shows the respective date and time payment transactions were
performed. 48