BIR defers e-filing of ITR, but only for no payments

The Bureau of Internal Revenue is deferring for two months the implementation of its online filing system for income tax returns that require no payment, its chief said.

BIR commissioner Kim Henares, however, pointed out that the agency remains firm on implementing its e-filing system for certain taxpayers despite being swamped with requests from various business groups and even lawmakers for its deferment.

“The only deferral of filing online is for those [who are filing] ‘no payment returns’,” Henares said.

Henares said the affected taxpayers must file their returns electronically on or before June 15 to avoid sanctions.

“We are giving them two months to submit online the returns they filed manually,” she said.

“We’re merely implementing the law so please comply,” Henares noted as she urged taxpayers mandated to file returns electronically to immediately do so with the April 15 deadline inching closer.

Non- compliant taxpayers would be slapped a P1,000 fine per return as required under the National Internal Revenue Code plus 25 percent of the tax to be paid.

Apart from this, late filers would also be included in the BIR’s priority audit programs. Among those who are required to use the e-BIR forms in filing all their tax returns are accredited and prospective importers and brokers; national government agencies; licensed local contractors; recipients of fiscal incentives; top 5,000 individual taxpayers, corporations with a paid up capital of P10 million and above; procuring government agencies, government bidders, large taxpayers and the top 20,000 private corporations.

Others include accredited tax practitioners and their clients, accredited printers of receipts, one-time transaction taxpayers, state- owned firms, local government units and cooperatives registered with the National Electrification Administration and Local Water Utilities Administration.

The electronic tax filing system was developed by the BIR primarily to make it easier for taxpayers to file their returns and pay tax. According to the BIR, the use of online system would improve the agency’s tax return data capture and storage, thereby enhancing efficiency and accuracy in the filing of tax returns.