QuestionsQuestions (BIR REVENUE REGULATIONS NO. 1-2013)
It expands the coverage of taxpayers required to file tax returns and pay taxes through the BIR’s Electronic Filing and Payment System (eFPS) by mandating National Government Agencies (NGAs) to use the Electronic Tax Remittance Advice (eTRA) system for applicable withholding tax remittances.
It is issued pursuant to Section 244 of the National Internal Revenue Code of 1997 (Tax Code), in relation to Section 27 of Republic Act No. 8792 (Electronic Commerce Act).
It defines eTRA as the process of remitting taxes withheld by NGAs through the internet using the BIR eFPS facility, in lieu of the manual filing of the Tax Remittance Advice (TRA).
eTRA is a subsystem used for electronically remitting withheld taxes via the eFPS facility, replacing the manual TRA attachment and submission.
NGAs are agencies whose main fund/budget comes from the Department of Budget and Management (DBM) based on the yearly budget allotment under the General Appropriations Act (GAA).
The BIR must issue a Notification Letter to all NGAs, including their branches/extension offices nationwide that have their own disbursement functions.
The Head Office must provide the BIR with the list of its branches/field/extension offices with their business addresses, agency codes, and TINs.
NGAs must first enroll with the BIR’s eFPS facility following Annex B’s procedures, including submitting to the RDO where registered the names of two (2) authorized officers designated to file returns under Section 52(A) of the Tax Code. If payments involve matters not covered by TRA/eTRA, they also enroll with an Authorized Agent Bank (AAB) for bank debit system payments.
The regulations state that NGAs mandated to file electronically shall file tax returns enumerated under the Return definition (Section 2.12) via eFPS, whether or not payment uses eTRA.
No. Section 7 states that the staggered filing of returns allowed for withholding agents/taxpayers enrolled in eFPS shall not apply to NGAs; NGAs must e-file following the due dates prescribed.
Payment of the tax due must be made on the same day the return is e-filed by accomplishing the eTR A/TRA on-line.
eTRA is limited to NGA tax liabilities arising from the use of funds coming from the DBM. Tax liabilities arising from funds other than those coming from DBM must be paid using cash through the bank debit system of the AAB the NGA enrolls with.
A separate tax return must be accomplished for liabilities funded by a particular fund/branch code because a particular fund requires a separate branch code.
The NGA must secure the branch code from the concerned Revenue District Office (RDO) following existing registration procedures.
The NGA must attend the mandatory briefing conducted by the concerned RDO on the eTRA system, and attendance is required as a pre-requisite to enrollment.
The BIR generates reports of NGAs’ remitted withheld taxes using TRA based on cutoff dates, submits the report to the Bureau of Treasury (BTr) via its Revenue Accounting Division, and the BTr records and credits these amounts as BIR tax collections.
They continue to file tax returns manually by attaching the appropriate TRA to the returns before submission to their RDOs; RDOs process these manually filed returns and report collections through TRAs following existing procedures.
It takes effect after fifteen (15) days following its publication in the Official Gazette or in a newspaper of general circulation.