Benefits and Challenges Encountered By Business Taxpayers in Using the Bureau of Internal Revenue (BIR) Electronic Filing and Payment System (EFPS)

This study determined the benefits and challenges encountered by business taxpayers in using the Bureau of Internal Revenue (BIR) Electronic Filing and Payment System (eFPS) during Taxable Year 2025. A descriptive-comparative research design was employed, involving 100 business taxpayers selected through quota and convenience sampling. Data were gathered using a researcher-made survey questionnaire that assessed the extent of benefits and level of challenges encountered in using the BIR eFPS. The findings revealed that business taxpayers experienced a very high extent of benefits and a low level of challenges in using the system. Furthermore, the results showed no significant difference in the extent of benefits and level of challenges encountered when taxpayers were grouped according to nature of business, years of operation, taxpayer classification, and frequency of eFPS usage. These findings indicate that the perceived benefits and challenges of using the BIR eFPS are generally consistent across different taxpayer profiles. The study highlights the effectiveness and accessibility of the eFPS in facilitating tax filing and payment and suggests the continued improvement of the system to enhance taxpayer compliance and user experience.

This chapter presents an overview of the study by discussing its background

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