Navigating tax compliance in the Philippines is shifting more towards digital filing through the eFPS and eBIRForms systems. Business owners need to stay updated to stay compliant and avoid penalties. To help you stay informed, we’ll explain the filing requirements under RR No. 6-2014, the changes made by RMC No. 34-2025, and how to file forms properly using the eBIRForms system.
Overview of eBIRForms Filing
The Electronic Bureau of Internal Revenue Forms (eBIRForms) system is an online platform that simplifies tax filing for Filipino taxpayers. Introduced by the Bureau of Internal Revenue (BIR), it allows users to prepare and submit tax returns electronically, reducing paperwork and processing time.
The system supports various tax forms, including income tax, value-added tax (VAT), and withholding tax returns. RR No. 6-2014 establishes the legal basis for the mandatory use of eBIRForms, while RMC No. 34-2025 provides updated guidelines for its application in filing Annual Income Tax Returns for 2024 (which has implications for electronic filing moving forward).
Key Details of RR No. 6-2014
RR No. 6-2014, issued by the BIR, mandates using eBIRForms for specific taxpayers. This regulation outlines the scope of electronic filing and identifies who must adopt the system. Here is what you should know:
- Mandatory Use for Certain Taxpayers
RR No. 6-2014 requires these entities to file using eBIRForms:
- Non-eFPS Filers: Small businesses, self-employed individuals, and individual taxpayers not required to use eFPS.
- Accredited Tax Agents (ATAs) and Their Clients: ATAs preparing and filing tax returns on behalf of taxpayers.
- Accredited Printers of Receipts/Invoices: Entities authorized to print principal and supplementary receipts.
- One-Time Transaction (ONETT) Taxpayers: Taxpayers involved in one-time transactions, such as real estate dealers or developers.
- “No Payment” Return Filers: Taxpayers filing returns without tax payments, such as certain informational returns.
- Government Owned or Controlled Corporations (GOCCs): Cooperatives registered with the National Electrification Administration (NEA) and the Local Water Utilities Administration (LWUA).
- Certain Local Government Units (LGUs): LGUs, except barangays (unless specified otherwise), must file withholding tax and other returns through eBIRForms.
- Required to Download the System
These taxpayers must download the eBIRForms Offline Package, register with the BIR, and ensure their software is updated to comply with filing protocols.
- Supported Tax Forms
The eBIRForms package under RR No. 6-2014 includes 36 tax forms across different categories:
- Income Tax Returns: Forms like BIR Form 1701 and 1702 for individuals and corporations to report annual income.
- Excise Tax Forms: Forms like BIR Form 2200 for taxes on specific goods, such as alcohol and tobacco.
- VAT Forms: Forms like BIR Form 2550Q for quarterly VAT reporting by VAT-registered taxpayers.
- Withholding Tax Forms: Forms like BIR Form 1601 for reporting taxes withheld on payments to suppliers or employees.
- Documentary Stamp Tax Forms: Forms like BIR Form 2000 for taxes on documents, such as property transfers.
- Percentage Tax Forms: Forms like BIR Form 2551 for non-VAT taxpayers reporting percentage taxes on sales.
- ONETT Forms: Forms like BIR Form 1800 for one-time transactions, such as estate or donation taxes.
- Payment Forms: Forms like BIR Form 0605 for payments of taxes not covered by other specific forms.
- Filing Deadlines
RR No. 6-2014 emphasizes adherence to existing tax filing deadlines. Electronic submissions are due on the same dates as manual filings. You can check the deadlines on the BIR’s Tax Reminder Calendar.
Updates Introduced by RMC No. 34-2025
RMC No. 34-2025 builds on RR No. 6-2014, updating its provisions for taxable year 2024 and, likely, for future years. It reinforces the BIR’s shift to electronic filing and clarifies limited exemptions, building on RR No. 6-2014. Key updates include:
- Mandatory Electronic Filing for Most Taxpayers: Most taxpayers, including non-eFPS filers like self-employed individuals and small corporations, must file AITRs using eBIRForms, eFPS, or accredited Tax Software Providers (TSPs).
- Exceptions for Micro and Small Taxpayers: Taxpayers using BIR Form 1701-MS (for micro and small enterprises with gross sales below a certain threshold) may file manually if they meet specific criteria, such as lack of internet access, with BIR approval.
- Support for Tax Software Providers (TSPs): The circular allows accredited TSPs to be used as an alternative to eBIRForms and eFPS for AITR filing, offering flexibility for taxpayers with access to certified software.
- Clarified Filing Procedures: RMC No. 34-2025 streamlines instructions for electronic AITR submission, ensuring clarity on form selection and data entry for 2024 returns.
- Reinforced Compliance: The circular emphasizes strict adherence to the April 15, 2025, deadline for AITR filing, with penalties for late or incorrect submissions, aligning with BIR’s digitalization goals.
While accommodating specific taxpayer needs, these changes formally apply only to the 2024 taxable year (filed in 2025), but they will likely serve as the standard for future filings as well.
Step-by-Step eBIRForms Filing Process
Filing through eBIRForms is straightforward if you follow these steps:
- Check your Computer’s Specifications: Verify that your computer meets the system requirements, such as compatible operating systems and internet connectivity for online filing, before installing the software.
- Obtain the eBIRForms Software: Visit the official BIR website to download the latest eBIRForms Offline Package or access the online filing portal for direct submission.
- Complete the Tax Forms: For offline filing, input and validate your data locally using the eBIRForms software. Log in to the BIR portal to fill out forms directly for online filing.
- Submit the Tax Return: Offline filers must print the completed form and submit it physically at an Authorized Agent Bank (AAB) or Revenue District Office/Revenue Collection Officer (RDO/RCO). Online filers submit electronically and receive a Filing Reference Number (FRN).
- Retain Proof of Submission: Save the signed printed form for offline filings or the FRN confirmation email for online submissions as evidence of compliance.
- Settle Any Tax Due: As specified in BIR guidelines, pay any applicable taxes through Authorized Agent Banks or BIR-approved online payment channels, such as mobile banking or GCash.
To avoid complications with the BIR, ensure your filled-out forms are complete, accurate, and fully compliant. Business Registration Philippines can assist you with preparing and submitting the required documents.
Final Thoughts
Compliance with eBIRForms requirements in 2025 is non-negotiable for most taxpayers in the Philippines. Ensure you have the necessary documents, follow the step-by-step process, and stay informed on updates like RMC No. 34-2025. Remember to stay ahead of deadlines to avoid penalties and expect the BIR to push for more digitalization.
Are You Looking for Assistance Preparing and Filing Your BIR Forms?
Preparing and filing BIR forms correctly can be challenging, especially with regulations frequently changing. The process can quickly become overwhelming, from identifying which forms to file and when to ensuring each submission meets compliance standards. Errors, late filings, or incomplete documentation can lead to penalties or even trigger a BIR audit.
Thankfully, Business Registration Philippines offers professional support for your business, including bookkeeping, payroll, auditing, tax advisory, and other accounting tasks. Our team specializes in accounting and compliance-related services, ensuring your internal records are thorough and aligned with Philippine regulations.
Contact us today to schedule an initial consultation with our experts.
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