Electronic filing and payment

system (EFPS)
• What is e-Filing?
• e-Filing is the process of electronically filing
returns including attachments, if any,
specifically through the internet.
• What is e-Payment?
• e-Payment is the process of electronically
paying a tax liability through the internet
banking facilities of Authorized Agent Banks
(AABs).
• Why do we need to use eFPS? What are its
objectives?
• With eFPS, taxpayers can avail of a paperless
tax filing experience and can also pay their
taxes online through the convenience of an
internet-banking service via debit from their
enrolled bank account. In addition,
since eFPS is available on the Internet,
taxpayers can file and pay for their taxes
anytime, anywhere as long as he or she is
using a computer with an internet connection.
• What are the expected benefits of the system?
• The eFPS is:
- Convenient to use - it is quick and simple to use, as well as secure.
- Interactive - information exchange is immediate and online, users get
immediate feedback from the system when enrolling, e-filing or performing
e-payments.
- Self-validating - errors are minimized because all of the information
supplied by the taxpayer is validated before final submission.
- Fast - response or acknowledgment time is quicker than manual filing.
- Readily available - eFPS is available 24 hours a day, 7 days a week
including holidays.
- Secure - return and payment transactions are more secure, as all data
transmission is encrypted.
- Cost effective - processing cost of returns and payments is minimized (e.g.
receiving, pre-processing, encoding, error-handling and storage).
• Who is eligible to use the system?
• Mandated taxpayers who need to file and pay
their taxes to the Philippine government are
eligible to use the system
• What do I need to get started with eFPS?
• In order to use eFPS, you would need to use a computer capable of connecting to
the internet and a subscription for internet service from an Internet Service
Provider (ISP).
In addition, you need an Internet browser installed on your computer. Supported
Browsers are: Mozilla Firefox version 40 and up; or Google Chrome version 45 and
up; or Internet Explorer version 11 and up; and with 800 x 600 or higher resolution.
An e-mail account, so you can receive email notifications from eFPS and the BIR.
Optionally, you would also need:
-Adobe Reader version 8 or higher to view and fill up offline tax returns;
-WinZIP or WinRAR to compress and decompress file attachments to returns,
downloadable offline tax return forms, and other files;
-Microsoft PowerPoint 2003 or higher to view downloadable job aids and
PowerPoint presentations;
-Microsoft Word 2003 or higher and Acrobat Reader to view additional
downloadable information or help files, and others.
Large and non-large taxpayers
• Non-large taxpayer

• Is a taxpayer whose tax payments and

financial conditions do not satisfy the set
criteria in the revenue regulations and/or have
not been classified and notified as a large
taxpayer by the CIR.
• Large Taxpayer is a taxpayer who has been
classified as such in accordance with the criteria
under Revenue Regulations No. 1-1998 (RR No. 1-
98), and has been duly notified by the
Commissioner of Internal Revenue (BIR). This
would mean that the two (2) requirements must
be complied with before a taxpayer could be
classified as large taxpayer in the Philippines.
Once notified by the BIR, it shall continue to be
classified as large taxpayer in the Philippines until
notified by the BIR to be reclassified as a non-
large taxpayer in the Philippines.
• As to tax payment:
• Value-Added Tax (VAT) — Any taxpayer with net VAT paid or payable of at least
P100,000 per quarter;
• Excise Tax — Any taxpayer with annual excise tax paid or payable of at least
P1,000,000;
• Income Tax — Any taxpayer with annual income paid or payable of at least
P1,000,000;
• Withholding Tax — Any taxpayer with annual withholding tax payment/remittance
for all kinds of withholding taxes (i.e., on compensation, expanded, final and
government money payment) of at least P1,000,000; (For taxpayers, business
establishments and government offices with branches/units, the basis is the total
annual taxes withheld by the Head Office and all the branches/units.)
• Percentage Taxes — Any taxpayer with percentage taxes of at least P100,000 per
quarter; or
• Documentary Stamp Taxes — Any taxpayer with aggregate annual documentary
stamp taxes of at least P1,000,000.
• As to financial condition and results of operations:
• Gross Sales/Receipts — Any taxpayer with total annual gross sales/receipts of
P1,000,000,000; and
• Net Worth — Any taxpayer with a total Net Worth at the close of each calendar or
fiscal year of at least P300,000,000.