Your filing setup
Put the filing kit together once, before the first deadline: your 2303 details, the eBIRForms package, the email BIR writes to, who signs, and how you'll pay.
← 6.2 eBIRForms or eFPS?Set up once
Kuting Kitchen's first deadline is a few weeks away. Before it, Carla puts together a filing kit: everything a return needs, in one place, so each filing takes minutes instead of an afternoon.
Eight things go in it. She ticks them off one by one.
Your details, from the 2303
Every return starts with the same background details. Copy them exactly from your 2303 (Certificate of Registration), and fill in every one.
| TIN | 123-456-789-00000 14 digits; the last five are the branch code, 00000 for a head office |
|---|---|
| RDO | 038, Quezon City: the Revenue District Office you're registered with |
| Name | the registered name, as on the 2303 |
| Address | the registered address, with ZIP code |
The eBIRForms package
Kuting Kitchen files through eBIRForms (Lesson 6.2), so the Offline eBIRForms Package goes on the computer used for filing.
Keep it up to date: new forms arrive in new versions. In 2026, version 7.9.6 added the simplified 1701-MS for small sole proprietors.
The email BIR writes to
After you submit, BIR sends the confirmation to the email address registered with BIR. That email is your proof of filing, so the address must be one you still read.
Use a business inbox more than one person can reach, not a staff member's personal email. If it has changed, update it through ORUS (BIR's Online Registration and Update System).
Who files, who signs
A company's return is signed by its authorized officer; for Kuting Kitchen, that's Carla. Someone else may prepare and file it:
| Carla files | nothing extra |
|---|---|
| Her bookkeeper files | an authorization letter |
| An accredited tax agent files | the agent's own TIN and BIR accreditation number on the return |
A way to pay
eBIRForms files; it doesn't pay. Have a bank account or e-wallet that works with one of BIR's e-payment channels, with enough in it before the due date.
Lesson 6.5 lists the channels.
The attachment tools
Some returns need a list sent with them, such as the VAT sales and purchases list. These go to BIR as data files, checked first with BIR's validation programs and emailed to esubmission@bir.gov.ph.
Lesson 6.6 shows which list goes with which return.
A folder for the proof
One folder per month, ready before the first filing: the confirmation emails, a screenshot of each submission, the payment confirmations and the attachment receipts all go in it.
Lesson 6.7 builds one.
Where to get help
Every RDO has an eLounge: computers and BIR staff to help you file and pay electronically. It's open to any taxpayer; bookkeepers and agents are limited to three transactions a day.
Pop Quiz: your setup checklist
Tick what you already have.
0 of 7 ready.
General information for learning, not tax advice. Kuting Kitchen is fictional. Check BIR's website for the current eBIRForms version before you file.
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