Question & AnswerQ&A (BIR Revenue Regulations No. 5-2015)
The main purpose is to require the mandatory use of the Electronic Bureau of Internal Revenue Forms (eBIRForms) facility for certain taxpayers and to impose penalties for failure to file returns electronically using the Electronic Filing and Payment System (eFPS) or eBIRForms.
It cites Section 244 of the National Internal Revenue Code (NIRC) of 1997, as amended, and Section 27 of Republic Act No. 8792, also known as the Electronic Commerce Act.
Taxpayers who are required under Revenue Regulations No. 16-2014 and those covered by Revenue Regulations No. 6-2014 who are non-eFPS filers must mandatorily use the eBIRForms to electronically file and submit all their tax returns.
Upon successful validation, taxpayers receive a system-generated notification email acknowledging the successful filing and must print the Filing Reference Number (FRN) page, which is submitted to the Authorized Agent Banks for tax payment.
A penalty of One Thousand Pesos (P1,000) per return is imposed pursuant to Section 250 of the NIRC, plus a civil penalty equivalent to 25% of the tax due for filing in a non-compliant manner, pursuant to Section 248(A)(2) of the NIRC.
It corresponds to the penalty for filing a return in a manner not compliant with regulations, considered as wrong venue filing under Section 248(A)(2) of the NIRC.
Revenue District Offices are directed to include non-compliant taxpayers in their priority audit program.
It clarifies that non-eFPS filers covered by the regulations shall mandatorily use the eBIRForms facility to electronically file their returns and specifies the process for acknowledgment and submission of the FRN for tax payments.
The regulations took effect immediately upon issuance, which was on March 17, 2015.
Any inconsistent prior revenue issuances are repealed, modified, or amended accordingly to conform with this regulation.