eBIRForms or eFPS?

3 quick questions. Pick an answer to see why.

1. Kuting Kitchen files its 2550Q through eBIRForms. How does it pay the ₱50,400?

The payment is taken automatically when the return is submitted Separately, through an e-payment channel or a bank It doesn't pay until BIR sends a bill

eBIRForms only files the return. Payment is a separate step, through an e-payment channel or an authorized bank. eFPS is the system that files and pays in one place.

2. Which of these must use eFPS?

Any VAT-registered online seller A corporation with ₱10 million or more in paid-up capital Any business with employees

eFPS is required for listed groups, including corporations with paid-up capital of ₱10 million or more, large taxpayers and government suppliers. Being VAT-registered or having staff doesn't put you on the list.

3. A company that must use eFPS finds eFPS down on the due date, and BIR has posted an advisory. What does it do?

Files through eBIRForms on time Waits until eFPS is back, without penalty Mails a paper return to its RDO

eFPS users file through eBIRForms when eFPS or their eFPS bank is down, when enrolment is pending, or when a form isn't in eFPS yet.

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