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CLARIFICATIONS IN FILING OF TAX RETURNS AND PAYMENT OF TAXES  

EFPS users are mandated to file electronically their returns and pay the same online. In case there is an advisory that EFPS is unavailable, then EFPS users can use the eBIRForms to file their returns. If electronic platforms such as eFPS, eBIRForms and Tax Software Providers (TSPs) of the BIR are not available, manual filing shall be allowed.

Attachments shall be submitted ELECTRONICALLY using the Electronic Audited Financial Statements (eAFS)/eSubmission Facility, whichever is applicable. In case of unavailability of said facilities, the attachments can be submitted manually to the BIR district office that has jurisdiction over the taxpayer. (See Annex A for list of documents that can be submitted through eAFS)

BIR RMC 87-2024 Frequently-Asked Questions Relative to the Filing of Tax Returns and Payment of Taxes Pursuant to Revenue Regulations No. 4-2024, Implementing the Provisions of Republic Act No. 11976, Otherwise Known as "Ease of Paying Taxes (EOPT) Act".