eBIR Online Filing – Guidelines

Step-by-step guide for filing and paying taxes using BIR's electronic systems

1Using eBIRForms Offline Package

For non-eFPS taxpayers (most SMEs and construction companies)

1
Download: Go to bir.gov.ph → Downloads → eBIRForms Package. Download and install the latest version (v7.9.4.1 or higher).
2
Open the Form: Launch eBIRForms. Select the applicable form (e.g., 2550M, 1601-C, 0619-E) from the dropdown list.
3
Fill Out the Form: Enter your TIN, RDO Code, registered name, address, and all tax figures. Use the computed figures from the ConstructFMS reports.
4
Validate: Click the "Validate" button. Fix any errors flagged by the system.
5
Final Copy: Click "Final Copy" to lock the form. This generates the submission file.
6
Submit: Click "Submit" to electronically file to BIR. You will receive a Filing Reference Number (FRN) via email as proof of filing.
7
Pay the Tax Due: If there is tax due, proceed to payment via Authorized Agent Banks (AABs), GCash, or Landbank/DBP online portals. Use the FRN as reference.

2Using eFPS (Electronic Filing and Payment System)

For large taxpayers and those mandated to use eFPS

1
Enroll: Go to efps.bir.gov.ph. Click "Enroll to eFPS". Fill in your TIN and company details. Wait for BIR approval (usually 2–5 business days).
2
Log In: Once approved, log in using your eFPS credentials at efps.bir.gov.ph.
3
Select Return: Click "e-File" → Select the applicable tax return form (e.g., 2550Q, 1702-RT, 1702Q).
4
Fill Out: Complete all required fields. Input the figures from your ConstructFMS Income Statement and expense reports.
5
Submit Return: Click "Submit" and confirm. A Confirmation Number will be issued as proof of filing.
6
e-Pay: After filing, click "e-Pay". Select your AAB enrolled in eFPS. Enter payment details and confirm. A payment confirmation email will be sent.

3Online Tax Payment Channels

GCash

Open GCash → Pay Bills → Government → BIR. Enter TIN, Form Series, Tax Type, Return Period, and Amount. Save the confirmation screenshot.

Landbank Link.BizPortal

Go to pay.landbank.com → BIR eFPS Tax Payment. Enter your eFPS Confirmation Number, TIN, and amount.

DBP Pay Tax Online

Go to paytaxonline.com.ph. Enter TIN, form type, period, and amount. Pay via DBP online banking.

Authorized Agent Banks (AABs)

Present the printed return and tax due at any AAB branch (BDO, BPI, Metrobank, PNB, etc.) within the RDO jurisdiction.

Maya (PayMaya)

Open Maya app → Pay Bills → BIR. Enter TIN and amount. Applicable for certain tax types.

UnionBank Online

Important Reminders for Construction Corporations

•Always file on time even if there is NO tax due — late filing incurs a ₱1,000 penalty per return plus interest.
•Keep all Filing Reference Numbers (FRN) and payment confirmation receipts for at least 10 years.
•Construction companies are subject to 2% Creditable Withholding Tax (CWT) on progress billings — ensure invoices reflect this.
•MCIT (Minimum Corporate Income Tax) of 2% applies when the RCIT (25%) would result in a lower tax. File whichever is higher.
•VAT-registered construction companies must file 2550M monthly AND 2550Q quarterly.
•For amendments, file an amended return with "Amended" checked and attach proof of previous filing.
•Register on the BIR ORUS (Online Registration and Update System) at orus.bir.gov.ph to update business info online.

BIR Online Resources & Links