eBIRForms or eFPS?
BIR has two systems for filing returns online. Which one you use decides how you file, how you pay and some deadlines. Most small sellers use eBIRForms.
← 6.1 Your year at a glance"Do we use eBIRForms or eFPS?"
Carla is about to file Kuting Kitchen's first return herself. Her bookkeeper asks one question before anything else: "eBIRForms or eFPS?"
They're BIR's two systems for filing returns online. Which one you use decides how you file, how you pay and, for some returns, the deadline.
Both are online
Returns are filed electronically. Paper filing is allowed only in narrow cases, such as when BIR announces that its systems are down.
A third route, returns filed through BIR-certified tax software providers, covers only certain forms. Most small sellers use one of the two BIR systems.
eBIRForms: fill offline, submit online
eBIRForms (electronic BIR Forms) is a free program, the Offline eBIRForms Package. You fill in the return on your computer, then submit it online, and BIR emails a confirmation.
Paying is a separate step, through an e-payment channel or a bank (Lesson 6.5). It's for every taxpayer not on eFPS, including returns with nothing to pay.
eFPS: file and pay in one place
eFPS, the Electronic Filing and Payment System, is a web system you enrol in. You file the return there and pay from a bank account enrolled with an eFPS bank.
Can you just pick the one you like? Not quite: some businesses are required to use eFPS.
Who must use eFPS
eFPS is required for these groups:
| Large taxpayers | as classified by BIR |
|---|---|
| Top 5,000 individuals | as named by BIR |
| Corporations | with paid-up capital of ₱10 million or more |
| Government suppliers | bidders and suppliers in government procurement, any size |
| PEZA and BOI | companies registered with the Philippine Economic Zone Authority or the Board of Investments |
| Others | licensed local contractors, accredited importers and customs brokers, government agencies |
Anyone else may enrol, but doesn't have to. Ask your RDO if you're unsure whether you're on the list.
Some dates differ
For a few returns, the day depends on the system:
| eBIRForms | eFPS | |
|---|---|---|
| Monthly withholding: file | 10th | 11th–15th, by group (A to E, set by industry) |
| Monthly withholding: pay | 10th | 15th |
| SLSP (sales and purchases list) | 25th day after the quarter | 30th day |
When eFPS can't be used
An eFPS taxpayer still files on time, through eBIRForms, when its enrolment is still being processed, when a new form isn't in eFPS yet, or when eFPS or its bank's system is down under an advisory.
So even eFPS users should know eBIRForms.
Which one am I?
One question decides it: are you on any of the eFPS lists in step 5?
| Yes | eFPS. eBIRForms only as the fallback. |
|---|---|
| No | eBIRForms. You may enrol in eFPS, but you don't have to. |
Kuting Kitchen is a small taxpayer (about ₱4.8 million a year), not a government supplier, and in our example its paid-up capital is well under ₱10 million. It's on no list, so it files with eBIRForms and pays online. The rest of this lesson follows that route.
Pop Quiz: which system?
Decide for each business.
Dani sells phone cases on Lazada as a sole proprietor, about ₱1.5 million a year.
eBIRForms. She's on none of the eFPS lists.
Elle's corporation has ₱12 million paid-up capital and sells on Shopee.
eFPS. Corporations with paid-up capital of ₱10 million or more must use it.
Ben's OPC bids to supply cleaning products to a government agency.
eFPS. Bidders in government procurement are on the list, whatever their size.
Fe's company must use eFPS, but its enrolment is still being processed and a return is due tomorrow.
eBIRForms, for now. It files there until the eFPS enrolment is approved.
General information for learning, not tax advice. Kuting Kitchen is fictional. The eFPS list is compiled from several BIR regulations; your RDO can confirm whether it applies to you.
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