In line with the government’s policy of providing fast and convenient manner of transacting with government offices, the BIR being one of the government agencies with a very important role in nation building, conceptualized and introduced eFPS (eFiling and Payment System) in 2001 to make the filing of tax returns and payment of taxes convenient for taxpayers through a much faster processing and immediate confirmation of tax returns filed and paid.
With the eFPS, taxpayers can avail of a paperless tax filing experience and can also pay their taxes online through the convenience of internet-banking service via debit facility from their enrolled bank account. In addition, since eFPS is available on the internet, taxpayers can file and pay their taxes anytime and anywhere, at their own convenience, as long as they are using a computer with secured and stable internet connection.
eFPS is available to all taxpayers with e-mail account and internet access who are registered in the BIR Integrated Tax System (ITS). Taxpayers who would like to avail of the eFPS shall register in accordance with the provisions of the applicable regulations, circulars and orders.
The following enrollment procedures shall be observed by all qualified taxpayers:
A. Enrollment of New Accounts
1. Access the BIR eFPS Login Screen. The following are the two (2) ways to access the Login Screen:
a. From BIR website: http://www.bir.gov.ph
b. Direct to eFPS Login Screen by accessing https://efps.bir.gov.ph/index.html.
2. Select “Enroll to eFPS” to proceed to the Enrollment Form Screen.
3. The eFPS enrollment form has three (3) parts:
3.1. In the Taxpayer Details part, the enrollee must supply his profile information such as:
1. Selecting if the taxpayer is an individual or a Corporate user
2. Taxpayer Identification Number (TIN)
3. The Registered Name of Taxpayer (for Corporations only)
4. Last Name, First Name and Middle Name of the authorized user
5. Date of birth (in mm/dd/yyyy format)
• For Corporate users: Date of Incorporation
• For Individual users: Taxpayer’s Date of Birth
6. Registered address of the Taxpayer
• The Region (to be selected form the drop-down list)
• Province (to be selected form the drop-down list)
• City or Municipality (to be selected form the drop-down list)
• House / Building No.
• Street Name
7. Contact Number
8. Reason for e-Filing (to be selected form the drop-down list)
9. Click NEXT to continue.
3.2. The second part of the enrollment form is the Account Details wherein the user is required to supply the following information:
1. The desired username (one word, should be at least 8 characters)
2. The desired password (8 to 15 characters)
3. Challenge Question
4. Answer to the challenge question (no special characters)
(NOTE: Username, Password, and Answer to Challenge Question are case-sensitive and use of special characters is not allowed.)
It is necessary to indicate a VALID EMAIL ADDRESS where the system will send the VERIFICATION CODE to be supplied in the next portion.
3.3. In the Verification portion of the Enrollment Form, supply the EMAIL VERIFICATION CODE as stated in the e-mail. Then, input the CAPTCHA CODE and click on “SUBMIT”.
4. If the message box below appears, it means that your TIN is not yet pre-loaded in the eFPS Registration database. Pre-loading of TIN is one of the pre-requisites in the eFPS availment. You must coordinate with your RDO by submitting a Letter of Intent. Once done, you may fill-up the enrollment form again.
5. If you have submitted the Enrollment Form successfully, a subscreen with the following message will pop-up “Record accepted. BIR will be processing your enrollment. Please wait for email notification status.”
6. Print the email notification status from the BIR.
7. Submit all the necessary documents to the respective RDO having the jurisdiction for account activation.
8. Receive an e-mail notification (within 3 to 10 working days) from LTAS/RDO-TASS indicating the status of application.
9. When account is activated, taxpayer may start filing tax returns. In addition, eFPS enrolled taxpayer is required to maintain an online banking facility with any authorized agent bank (AAB) where he intends to pay through the bank debit system.
B. Enrollment of Additional Users for Existing Corporate Accounts
For Corporate taxpayers, enrollment of a maximum of three (3) usernames associated to a single TIN and Branch Code combination is allowed. The following steps need to be carried out:
1. The primary user shall access the BIR eFPS Login Screen. Refer to Scenario A Step 1.
2. Enter the following data in the TIN, Username and Password field as defined during the enrollment process.
3. Click on the “LOGIN” button.
4. Enter the answer to the challenge question. Then click “SUBMIT” button.
5. Click on “Enroll More Users” at the bottom of the screen.
6. The online Enrollment Form screen will now be displayed. Take note that the field for the TIN and the Registered Name of Taxpayer are already pre-filled. The additional user may now fill-up the enrollment form in accordance with the same procedures provided for in Number 3 of Scenario 1.
7. After “SUBMIT”, you may either proceed or cancel your enrollment. If you click on button, the focus will stay on Step 3 – Verification screen.
If you click on the “YES” button, a message box will appear on the screen informing you that your enrollment has been received for processing. Click “OK” to proceed. User is then returned to the User Menu.
If you have already reached the maximum number of enrollees, the Enrollment Form will not be accepted.
8. Submit the necessary documents to the respective RDO.
9. Wait for an email notification.
What are the requirements to enroll in BIR eFPS?
- A computer with a secure and stable internet connection.
- An internet browser installed such as Microsoft Internet Explorer version 6 or higher, Mozilla Firefox version 2 or higher, or Netscape Navigator version 6 or higher.
- Valid email address.
- Taxpayer must be registered with the BIR Integrated Tax System.
- For juridical entities or artificial persons, enrollment shall be made by the officers required by law to file returns. Thus, for domestic corporations, submit a Board Resolution authorizing any two (2) officers designated to file the return under Section 52 (A) of the Tax Code (president or other principal officer and Treasurer or Asst. Treasurer of the Corporation; the managing partner of the Partnership; managing head for Joint Venture; and the country manager for resident foreign corporation) who shall enroll for the system usage to the Large Taxpayer Assistance Service Section / Revenue District Office – Taxpayer Assistance Service Section (LTAS/RDO-TASS)
- Letter of intent to enroll with eFPS and any accredited agent bank.
- Photocopy of Valid IDs of authorized representative(s).
- Printed email notification from the BIR.
- Enrollment with any eFPS Authorized Agent Bank (eFPS-AAB) for use of their e-payment system, in accordance with the bank’s procedures.
Can a taxpayer enroll more than once?
NO. Enrollment is done only once per company. However, once the initial user is activated, he/she may enroll additional users following the procedures in Scenario B.
For corporate taxpayers, enrollment of a maximum of three (3) usernames associated to a single TIN and Branch Code combination is allowed. For individual taxpayers, only one (1) username is allowed to a single TIN and Branch Code.
What to do when eFPS user forgets password and other necessary information?
In case taxpayer forgets necessary information such as the Username, Password, and Answer to Challenge Question, the following procedures must be undertaken:
- Submit written request to BIR for re-enrollment in case taxpayer forgets the necessary information or there is a change in the corporate authorized signatory (RMO 5-2002).
- Receive communication by e-mail from LTAS/RDO-TASS that their request for re-enrollment has been approved.
- Perform the procedures in Scenario A, after approval of the re-enrollment request, if the reason for re-enrollment is the change in the corporate authorized signatory.
- Receive an e-mail notification (within 3 to 10 working days) from LTAS/RDO-TASS indicating the status of their application.
What are the possible reasons / grounds for the rejection of the enrollment?
There may be several reasons / grounds for the rejection of enrollment, these include, but not limited to the following:
- Upon investigation, taxpayer was found to be bogus;
- E-mail address does not exist; and
- Persons enrolled is not authorized by President of the Corporation / Head Office.
Is the eFPS user allowed to change password?
Yes, eFPS user is encouraged to change the user password regularly for security purposes using the Change User Info facility.
For more information about eFiling of taxes in the Philippines, please read my article “How to file tax returns online in the Philippines.”
Disclaimer: This article/guide is for general information use only and doesn’t constitute professional advice. Moreover, new and subsequent laws and tax rules may render whole or part of this article obsolete. If you see any errors, please contact us to correct them. For more information, please visit the Frequently Asked Questions (FAQ) page of BIR’s eFPS or visit the nearest RDO in your area.