Special InTAX: January 2021 Issue 1 | Volume 1
Special InTAX: January 2021 Issue 1 | Volume 1
InTAX is an official publication of R.G. Manabat & Co.'s Tax Group
Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued the following:
Revenue Memorandum Circular (RMC) No. 2-2021, 8 January 2021, to provide guidelines pertinent to the postponement of the effectivity of the Enlisting/Delisting of Large Taxpayers, with reference to RMC No. 12 -2020. The following are to be observed effective 1 January 2021:
1. All transactions of the affected enlisted taxpayers, effectivity of which was postponed up to 1 January 2021, shall continue and remain to be handled by the Revenue District Offices (RDOs) where they are registered prior to 1 July 2020;
2. Transactions of delisted taxpayers may likewise now be accommodated and handled by the RDO having jurisdiction over the said taxpayers.
RMC No. 5-2021, 8 January 2021, to provide simplified policies on the Application for Registration of the Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or its Components, including the Electronic Storage System (ESS), Middleware and Other Similar Systems (collectively known as “System”).
All taxpayers intending to use CAS, CBA and/or its Components, including the ESS, Middleware and Other Similar Systems shall not be required to secure a Permit to Use (PTU). Instead, the “System” shall be registered subject to the following policies:
1. Register the "System" by submitting the documentary requirements stated on the "Checklist of Documentary Requirements" (CDR) (Annex "A") to the RDO where the taxpayer is registered. BIR Form No. 1900 shall no longer be required.
2. The "System" shall comply with the standards set forth under Annex "B" of the RMC. Otherwise, taxpayer-user shall be subject to penalties provided under Revenue Memorandum Order (RMO) No. 7-2015 and other existing revenue issuances.
3. Upon submission of complete documentary requirements, an Acknowledgement Certificate (AC) (Annex "C") shall be issued within three (3) working days from receipt of the complete documents by the RDO. Permit to Use CAS, CBA and/or Components shall no longer be required.
4. System demonstration or pre-evaluation shall not be required prior to the use of the "System". However, post-evaluation shall be conducted by the concerned RDO to determine compliance of the "System" registered with the Bureau to the standards set forth in Annex "B".
5. All taxpayers with existing PTU CAS, CBA and/or its Components shall NOT be required to apply for registration. The approved PTU previously issued by the Bureau shall still be valid, except for the following circumstances:
a. PTU was revoked upon discovery of its non-compliance with existing revenue issuances during the conduct of authorized audit activity, Tax Compliance Verification Drive (TCVD) or Post-Evaluation.
b. Existence of major system enhancement or upgrade, which will require the filing of a new application for registration of the "System". In this case, the taxpayer must submit a new application for registration.
In case a taxpayer is found to have used an enhanced/upgraded system/software/application without registering with the BIR prior to the use of such enhanced "system", the PTU originally issued shall be automatically revoked or the registration shall have no effect from the time the enhanced/upgraded system/software/application is adopted by the taxpayer and may still be subjected to applicable penalty under existing revenue issuances.
6. In case of any minor system enhancement, e.g., user interface modification, bug fixes, performance improvements, etc., the taxpayer must submit a written notification to their registered RDO/LT Office stating the specific minor enhancements on the system.
The detailed guidelines and procedures shall be provided regarding the registration of the "System" in a separate revenue issuance.
RMC No. 6-2021, 8 January 2021, to circularize the availability of the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS), pursuant to implementation of the Tax Reform for Acceleration and Inclusion (TRAIN).
The revised manual return is already available in the BIR website under the BIR Forms-Excise Tax Return Section. However, the form is not yet available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of lnternal Revenue Forms (eBIRForms).
eFPS/eBIRForms filers shall continue to use BIR Form No. 2200-M in eFPS and in Offline eBIRForms Package v7.7 in filing and paying the excise tax due. A separate revenue issuance shall be released to announce its availability.
RMC No. 7-2021, 8 January 2021, to inform all concerned taxpayers that the updated version of the Alphalist Data Entry and Validation Module (Version 7.0) is now available for use and can be downloaded from the BIR website.
The enhanced version now includes the alphalists for BIR Form Nos. 1600-PT, 1600-VT, 1604-C, 1604-F, 1604-E, as well as for the new BIR Form No. 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit Account) prescribed under Revenue Memorandum Circular Nos. 62-2018 and 76-2019. In addition, the generation process of the annual alphalists for 1604-E and 1604-F has been simplified under the Quarterly Alphalists of Payees, eliminating the need of manual re-encoding of the information.
The revised file structures of the alphalists enumerated below, the revised standard file naming convention, and the revised job aids are contained in Annexes “A”, “B” and “C” of the Circular.
1. Monthly Alphalist of Payees under BIR Form Nos. 1600-VT and 1600-PT
2. Quarterly Alphalist of Payees under BIR Form Nos. 1601-FQ, 1601-EQ, and 1621
3. Annual Alphalist of Payees under BIR Form Nos 1604C, 1604E, and 1604F
Attached are the full texts of the issuances.