Electronic Filing and Payment System (eFPS)

Good thing is that BIR has computer system at least. Bad thing is that it's not good enough, especially in terms of speed. When is around due date, it's quite difficult to access the site. Another thing is that if you choose to pay offline, you should visit the area (BIR or accredited bank branch) where your business is located just to pay. Why taxpayers cannot pay any bank or BIR branch? I don't know.

Corporations, have the option to avail of the EFPS in filing their annual income tax returns and paying the taxes due thereon. Corporations which intend to e-file their income tax return and pay electronically their income tax liability must register with the Integrated Tax System (ITS) and must have an e-mail account and Internet access. Corporations which e-file their returns may pay their tax liabilities either electronically (e-pay) or manually.

The followings should use eFPS:
1. Large taxpayers duly notified by the BIR;
2. Top Twenty Thousand (20,000) Private Corporations;
3. Local Government Units
4. Government Bidders

5. Bank Borrowers
6. Stock Brokers
7. Corporations with Paid-Up Capital Stock of P10 Million Pesos and above
8. Taxpayers with Computerized Accounting System (CAS)
9. Enterprises Enjoying Fiscal Incentives (i.e. PEZA, BOI Certified, etc.)
10. National Government Agencies
11. Volunteering Non-Large Taxpayers (Individual and Non-Individual)
12. Taxpayers included in the Tax Account Management Program (TAMP)
13. Accredited importers, including prospective importers required to secure the Importer Clearance
Certificates (ICCs) and Customs Broker Clearance Certificates (BCCs)

Taxpayers which opt to e-pay shall enroll with any EFPS Authorized Agent Bank (AAB) where a corporation intends to pay through the bank debit system. However, Large Taxpayer’s enrollment shall be limited only to the EFPS AABs authorized to serve them and who are capable to accept e-payments.