In an age where technology takes most of the job in securing files and data for records, it’s no surprise that there is also now a way to monitor your business financial performance and handle your tax related matters in a click of a mouse.
The Bureau of Internal Revenue has launched a number of electronic processes that offers convenience for large taxpayers to settle their tax concerns. Among them are the following:
Electronic Registration (eReg)
Getting your TIN is now made available online. With eReg, you can pay the registration fee and get your certificate of registration as well. Self employed, Single proprietors, employed, and Mixed Incomes are all open to avail of this online service.
For Single Proprietors and professional, you may proceed getting the eTIN through BIR’s website. You are then required to pay in the Authorized Agent Banks (DBP and Landbank) AABs a registration fee of P500.00.
Employees on the on one hand can just get their TINs through their employers, assuming that their employers are registered with an eTIN as well.
Computerized Accounting System
The Computerized Accounting System (CAS) was developed to help business owners and other large taxpayers to have a clearer grasp of their financial records. The CAS uses a software that would help you input all the necessary data related to your finances. BIR needs to calibrate the precision of the CAS. This data will serve as your accounting record that would help you understand the trend of your finances by showing you the summary and the analysis.
You will need to accomplish Application form 1900 and/or Application form 1907. Secure pertinent documents like your BIR Certificate of Registration, Previously Issued Permit (if applicable), Map sketch of the place of business, Registration fee payment, and the inventory of unused invoices and receipts (if applicable). You will also need to provide technical information about the CAS software that you will use.
Electronic Sales Reporting (e-Sales)
Then, there’s the e-Sales which is for monitoring incomes of those taxpayers who uses Cash Register Machines or Point of Sales machines to operate their business. Each business owner would submit their monthly report 8th for those with TINs that ends in an even number or the 10th of the month for those who ends in odd numbers.
The report would consist of the VAT sales amount, VAT zero sales amount, VAT exempt sales amount and other sales subject to tax.
Electronic Official Registry Book (e-ORB)
The Electronic Official Registry Book has also been launched for the Tobacco manufacturers as well as the taxpayers who are liable for excise tax. Tobacco leaf traders are also covered by the eORB. This system was launched to replace the manual system.
One should need to file a written request for access to the system from the LT Field Operations divsions. If the taxpayer is enrolled in CAS, then he or she should coordinate with BIR to faciliate the submission of the ORB through eORB.
Electronic Documentary Stamp Tax System (e-DST)
Document Stamp Tax are imposed upon documents, instruments, loan agreements, and papers. These could be, accepted, assigned, sold or transferred obligation, right or property. Examples of which would be the Document Stamp Taxes paid for Deeds of Sales, Transfers and Conveyances of Real Estate Property. Document Stamp Taxes are also paid for Loan and Lease Agreements, and Mortgages. DSTs are also paid for transferred or purchased Stocks and Bonds.
e-DST’s on the other hand lets you imprint or affix documentary stamps online. You will need to enroll in this service by submitting the requirements to the BIR. Upon verification you can enter their eDST page via clicking eSerbisyo and you will be prompted to register.
As stated by RR No. 18-2012, the implementing Revenue Regulations on the online Authority to Print System, all unused and unissued principal official receipts, sales invoices, commercial invoices and other supplementary receipts or invoices printed prior to the effectivity of these Regulations (January 18, 2013) are valid only until June 30, 2013.
Again this is launched in line with their aim of centralizing all their data in a computerized system. However, for now the application is still not available online, so you would still need to transact personally in a BIR office to register [or convert] for this service.
Electronic Issuance of Letter of Authority
Starting July 10, 2010, BIR has announced that the public should know that the manual Letter of Authority is no longer used. Therefore any handwritten or manually written Letter of Authority presented to you by an audit team shall be null and void. The eLA is a letter issued by BIR to taxpayers before conducting an audit. This letter bears the name, designation and e-signature of the approving official. It also contains the serial number of the eLA.
The attending officials will also be listed down in this letter, and they will only be the ones who can conduct the audit. The basis for the audit is also written here, as well as the tax types and the taxable period that the attending officials will cover. The eLA ensures taxpayers that no manually written letter can serve as a notice prior to the auditing process, therefore minimizing any untoward incidences.
In line with the government’s move towards improving their services for all the departments and bureaus of the country, BIR has developed an online complaint system that would help air the voice of taxpayers against their issues on the services of BIR especially that of the services rendered by their officials.
Complaints can either be about the issues on Anti-Graft and Corruption, or the Code of Conduct and Ethical Standards, or perhaps illegal enrichment cases. There is an online form that you would need to fill in to file a complaint to the Inspection Service of BIR.
(For links to the online forms please click on the links for each item)
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