REP.lllia Oi ii{E PHii-!i?

iNarj
il. P-iF.TliE\i CF FIN.{NCE
tsL-REAI-- GF i}_?ER}iAI. REVENUE

TAH ADVISORY
To AII Concernec Tax:;:yers. Revenue Officials and Employees:

to address the concei-n of taxpayers affected by the

This Tax A:,,,isc r' ,r ,.ruruO, iss.ued
iniermitten: ac:essil-ili:v/avaiiabili:r,of eFPS in filing return and pavment of corresponding
taxes Cue tne-,-.on.

A. For eFPS nt:'nda* d tax,payers ather:han National Government Agencies (NGAs)

1. BIR Fcrm \lo. rSoo - File rl-re return through the eBlRForms facility and pa1'the
COir;.iF')OnC -l!j taXe) CLe'

2. BIR :'llr: ltl lr.

o61(t-E, c,6-r9-F and t6ot-C Taxpayers filing fo:'these returns
-
.^,;.L .-l- -,.1 ;,- e f alling, frcrn September tt tc 15, 2018 decencling on their industrv
vYlil. Ltc5uti.
grJups, n-ta\ r-se eB 3Foi-rrs facility and pay the corresponding laxes due.

Pav:nen: s:rai l- e r:ade eiihei- -hrcugh electronic means (i.e. C-Cash, LanC Barr :-inkbi:
Pc:-tai" DBP -ia;: )a1,r-
e-rt-Bil Po:iai'i cr lhrough ovei--the-counter f =cilities of anv Aurncrized
Agen: Barks (/,.'Bs) vi:hin ltre lurislrcticn of the Revenue District Office where the taxpayer
,

i< rcoi<forori

B" For NCAs

Nationai Icver rrren: r,,gercies (NCAs) can oniy pay their taxes due thru eFPS using
Ele:tronic Tax lt emt: :: ce Ad,'ice ielRA). lf they cannot access the eFPS, they shall be alicwed
to file and renir :ne , lil hholcing ta>:es ccvering the return period of August 2o18 anci pay the
taxes ciue in€rel:l . rcn issrance of the BIR Advisory on the eFPS accessibilitylavaiiabilit,v.
However. ii there .r'. io tax,:s i: :e paiC, NCAs shallfile the return tlrro'ugh the eBIRFoi-ms
f a:iiitr.

Pending "ssua'ir:e of il're aCrrisory on the availabilityiaccessibillty of eFPS, taxpayers

using eFPS ar€j recLt :st,ed lr:r use eBlRForms Facility in tiling returrxs OTHER Tl-iAN those
mentioned ab)()L'e ar j pal'il-re cc,rresponding raxes due thru the payment channels stated
above.

lssuecj th js t:t'' r ay of S(ip:erI,L)er, 2o18.

Quezon City, li1 :t-o Iv1:riia.

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tFr ' 4 !,
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CELIA C. KINC \.
Deputy CcmmissionS
Resource Management Croup
Off icer-in-Cr a.ge
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