Who are qualified to use BIR eFPS? as of March 2026

Who are qualified to use BIR eFPS? 

as of March 2026, by ChatGPT & Google :

 

I. Who are qualified to use BIR eFPS?  

 The BIR eFPS (Electronic Filing and Payment System) in the Philippines is designed for taxpayers who want to electronically file and pay their taxes. Not all taxpayers can use it automatically; there are specific qualifications. Here’s a clear breakdown:

1. Mandatory eFPS Users

These taxpayers must use eFPS if they fall under these categories:

• Corporations, partnerships, and individuals (including self-employed professionals) with gross quarterly income exceeding ₱1,000,000.

• Government agencies and instrumentalities.

• Large taxpayers under the Large Taxpayers Service (LTS).

• Employers filing e-withholding tax returns.

2. Voluntary eFPS Users

These taxpayers can voluntarily register for eFPS:

• Individuals, self-employed, or professionals with lower income than the mandatory threshold.

• Non-profit organizations or cooperatives.

• Any taxpayer who prefers to file and pay taxes online rather than manually at the bank/BIR.

3. Requirements to Use eFPS

To use eFPS, a taxpayer must:

1. Be registered with the BIR (have a TIN).

2. Have a valid email address for notifications.

3. Register and secure a digital certificate / eFPS login credentials from the BIR.

4. Have the software and internet connection to access eFPS online.

💡 Note: eFPS is mainly designed for corporate and large-scale taxpayers, while smaller taxpayers often use eBIRForms instead for electronic filing.

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II.  Quick table comparing who should use eFPS vs eBIRForms, which is handy for partnerships like yours. 

Here’s a clear comparison table between eFPS and eBIRForms, so you can quickly see which is suitable for your partnership:

Feature / Criteria	eFPS (Electronic Filing & Payment System)	eBIRForms (Electronic BIR Forms)
Who Uses It	Corporations, partnerships, large taxpayers, employers, government agencies, individuals with quarterly income >₱1M	Individuals, self-employed, professionals, small partnerships, those below eFPS thresholds
Mandatory or Voluntary	Mandatory for large taxpayers; voluntary for others meeting BIR approval	Voluntary for all eligible taxpayers who are not required to use eFPS
Filing Method	Entirely online via eFPS website	Fill forms offline using eBIRForms software, then submit electronically or print and file physically
Payment Method	Online payment via eFPS (bank debits, online banking, or BIR-accredited channels)	Can be electronic if submitting via eBIRForms with payment code, or manual at bank/BIR
Convenience	Best for high-volume transactions, recurring filings; integrates filing and payment in one step	Best for smaller taxpayers or first-time filers; allows offline preparation before submission
Registration Requirement	Must register with BIR for eFPS account and get login credentials	No special registration beyond standard TIN and BIR account; just download software
Types of Tax Returns	All types applicable to large taxpayers (income, VAT, withholding, etc.)	Mostly the same returns, but filing is simpler and suitable for small partnerships or individuals

💡 Key Tip for Partnerships:
If your partnership’s gross income <₱1M per quarter, you can use eBIRForms safely. If your income exceeds that, you are required to use eFPS.

If you want, I can make a step-by-step visual workflow showing how your partnership can file ITR using either eBIRForms or eFPS. It’ll be easier to follow than the official manual. Do you want me to make that?

 

III.  Our gross income is less than 1 M per quarter, but i want to use the eFPS, can i?

Yes, you can use eFPS voluntarily, even if your quarterly gross income is less than ₱1M. The BIR allows smaller taxpayers to register for eFPS if they prefer the convenience of online filing and payment.

Here’s what you need to know for your partnership:

1. Registration – You need to submit an eFPS application form (BIR Form 1900) to your Revenue District Office (RDO) or through the BIR’s eFPS website.

2. Credentials – The BIR will issue your eFPS login credentials (username, password, and a digital certificate).

3. Filing & Payment – Once registered, you can file your 1701 (or 1702) income tax return and other applicable taxes online and pay electronically through accredited banks.

4. No Penalty – Using eFPS voluntarily is allowed and won’t impose penalties; it’s fully compliant with BIR rules.

💡 Practical Tip: For a small partnership like yours, using eFPS might be overkill unless you prefer automatic online payment and want to avoid going physically to the bank. Otherwise, eBIRForms is simpler for your size.

 

 

IV. step-by-step guide for your partnership to register and start using BIR eFPS voluntarily:

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Step 1: Prepare Requirements

Before applying, make sure you have:

• BIR Registration – Your partnership must already have a TIN and be registered with the BIR.

• Valid Email Address – eFPS notifications and confirmations are sent here.

• Taxpayer Type Information – Partnership details, business name, RDO number.

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Step 2: Submit eFPS Registration

You have two options to register:

Option A: Online via eFPS Website

1. Go to the official eFPS site: https://efps.bir.gov.ph

2. Click “eFPS Registration”.

3. Fill out BIR Form 1900 online or download it to fill manually.

4. Submit the form with required documents (e.g., partnership registration, TIN certificate).

Option B: Manual Submission at RDO

1. Go to your Revenue District Office where your partnership is registered.

2. Submit BIR Form 1900 (eFPS Registration Form).

3. Provide your partnership documents and valid email address.

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Step 3: Wait for eFPS Credentials

• The BIR will process your application (usually a few days).

• You will receive:

  • Username & Password

  • Digital Certificate (used for secure login and filing)

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Step 4: Login and Configure

1. Access https://efps.bir.gov.ph.

2. Install any required security software (digital certificate).

3. Test login to ensure your credentials work.

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Step 5: Filing & Payment

• Once logged in, you can:

  • File your Annual ITR (1701 or 1702) online.

  • File other taxes like VAT or withholding taxes if applicable.

  • Pay online through eFPS-accredited banks.

💡 Tip: Even if your income is below ₱1M per quarter, using eFPS allows you to avoid going to the bank and provides an automatic confirmation of payment.

 

 V.  HOW TO REGISTER & FILE ITR VIA eFPS?