EFFECTIVENESS OF ELECTRONIC FILING AND COMPUTERIZED PAYMENT SYSTEM OF TAMP TAXPAYERS IN LUCENA CITY: A BASIS TO IMPROVE COLLECTION PERFORMANCE

Abstract

The Bureau of Internal Revenue (BIR) established the Electronic Filing and Payment System (EFPS) primarily to facilitate faster processing, instant confirmation of filing tax returns and payment of taxes for Philippine taxpayers. This study aimed at identifying the level of effectiveness of the Bureau of Internal Revenue’s Electronic filing and its computerized payment under the Taxpayers Account Management Program (TAMP) as a basis in improving the Collection Performance of the bureau. The respondents in this study were 226 out of 520 registered taxpayers under TAMP from Lucena City, Quezon. The study used descriptive-correlational using a survey questionnaire to identify the level of effectiveness of the electronic filing and payment system. Results showed that majority of the respondents are aware of filing and paying taxes electronically. The respondents agree with the benefits and efficiency of utilizing the EFPS. Their desire to utilize the system is generally influenced by their perceived difficulties and concerns in filing tax returns. Aside from the recommendation for continuous taxpayer education and information dissemination, the research also proposes a faster method to issue confirmation receipts as well as the development of a user-friendly application for payment monitoring. The reliability and availability of e services must be emphasized to guarantee that taxpayers have efficient and effective access to services, which can lead to BIR increase revenue collection. This research will serve as a foundation for the improvement of the bureau’s EFPS implementation which in turn, may be a basis to help increase the BIR’s collection performance under TAMP.