More taxpayers have been mandated to use the Bureau of Internal Revenue’s (BIR) electronic filing and payment system (eFPS) in an effort to facilitate payments and expand the agency’s database.

Revenue Regulations (RR) 3-2009, released last March 31 and effective this month, direct non-large taxpayers belonging to top 20,000 private firms to use the eFPS in filing their returns and paying taxes.

"This will make the collection of taxes more convenient and more efficient. It will allow them (the taxpayers) to file their returns in the comfort of their homes," BIR Deputy Commissioner Nelson M. Aspe said in a telephone interview yesterday.

The system will also expand the bureau’s database and allow for better monitoring of payments, he added.

"If the filings are done manually, there are chances that the data may be lost. Now that the filings are computerized, we can easily access the needed information," Mr. Aspe said.

RR 14-2008 released last November 26 defined non-large taxpayers belonging to the top 20,000 corporations as follows:

• those duly notified by the BIR Commissioner;
• those with net value-added tax paid or payable for the preceding year of at least P100,000;
• taxpayers with annual income tax paid or payable for the preceding year of at least P200,000;
• any taxpayer with percentage taxes for the preceding year of at least P100,000;
• those with whole gross sales for the preceding year of more than P10 million; and
• taxpayers with gross purchases for the preceding year of more than P5 million.

The BIR launched the eFPS in 2001 to simplify the payment of taxes and to improve taxpayers’ compliance. Previously, only large taxpayers or those with net worths of at least P300 million, insurance companies, and banks were required to use the eFPS.

Revenues collected through the eFPS totalled P425.75 billion last year, higher than the P388.92 billion collected in 2007.

There were 27,693 taxpayers enrolled as of 2008.

In January, BIR Commissioner Sixto S. Esquivias IV ordered district offices to review eFPS taxpayer records given disparities in the tax returns filed online and actual payments. — Alexis Douglas B. Romero