Overview

Pagination errors—like skipped numbers, duplicate page numbers, or an actually missing page—happen in BIR filings more often than people admit. Left uncorrected, they can trigger “incomplete filing” findings, stall applications, or complicate audits. This article explains what counts as a pagination error, when you must correct it, and exactly how to fix it across the most common BIR touchpoints in the Philippines, including eBIRForms/eFPS returns, attachments filed over the counter or via eAFS, and submissions during audit or ruling applications.

Scope. This guide covers BIR-filed documents and attachments (returns, financial statements, sworn statements, reconciliations, responses to LOAs/Notices, applications, and book-register printouts). It does not cover sales invoices/official receipts printing errors (which are governed by separate rules).

Why pagination matters (and when it’s material)

BIR reviewers frequently check:

Sequence continuity (…10, 11, 12…; no jumps).
Completeness (every page referenced in the table of contents is present).
Integrity (no un-initialed interlineations or substituted pages after receipt stamping).
Cross-references (attachments cited on a page actually exist and match labels).

A pagination issue becomes material when it:

Omits information that affects computation, reconciliation, or eligibility (e.g., missing detailed schedules, a signature page, or a sworn statement).
Prevents the BIR from verifying figures (e.g., missing reconciliation page between returns and FS).
Breaks a formal requirement (e.g., required annex missing, sworn page missing a jurat).

If material, treat it as an incomplete filing until corrected. If not material (e.g., a duplicated page number but all pages exist and are signed), an Errata/Explanation Sheet with proper countersignature generally cures the defect.

Decision tree: correction path

Was the document a tax return (eBIRForms/eFPS)?
- Figures unaffected: No amended return needed. File a Non-Substantive Correction Packet (letter + errata + replacement/insert pages) with the receiving office (or issuing office, if under audit/processing).
- Figures affected: File an Amended Return and pay any resulting tax, surcharge, and interest, plus submit a correction packet to tie the amended return to its supporting attachments.
Was the document an attachment or supporting filing (e.g., FS, sworn statements, schedules) submitted at RDO/LT/Division or via eAFS?
- If uploaded (eAFS): Re-upload in the same category using revised files clearly labeled; if re-upload is locked or past the system’s window, submit a Correction Packet to the RDO/Division with storage media or printed replacement pages.
- If physically filed: Submit a Correction Packet with replacement/insert pages for stamping and integration to the official file.
Are you under audit, reinvestigation/reconsideration, or processing (e.g., ruling, refund, TTRA, registration change)?
- Route corrections through the handling office (e.g., Audit Group/Division, Legal, or Ruling Office) and cite the case/ docket/ control number. Obtain receiving stamps referencing that case.

The “Correction Packet”: contents and formatting

A clean, consistent packet calms review anxiety and speeds acceptance. Use this standard set:

Transmittal/Letter-Request for Pagination Correction
- Addressed to the receiving BIR office (RDO/LTDO/LT Division/Audit Group/Processing Office).
- Subject: “Request to Correct Pagination Error — [Form/Document Title], [Period/Date], [TIN], [Taxpayer Name].”
- State:
  - What was filed (when, where, how: eFPS/eBIRForms/eAFS/over-the-counter).
  - The specific pagination issue (e.g., “Page 14 missing; page count jumped 13 to 15”).
  - Whether figures are affected (yes/no). If yes, reference the Amended Return details (OR number/acknowledgment reference, date/time).
  - The relief requested: accept replacement page(s), integrate into file, and treat as curing incompleteness as of original filing date or as of correction date (use language consistent with office practice).
- Include control references: eFPS/eBIRForms acknowledgment number, eAFS ticket/reference (if any), docket/control number (for audits/processing), and the original receiving stamp data.
- Signatory: authorized signatory per BIR records (with SPA/board resolution if needed).
Errata/Explanation Sheet
- One page, table format:
  - Column 1: Location of error (e.g., “Annex C, Page 14 of 24”).
  - Column 2: Nature (“Missing page due to compilation error”).
  - Column 3: Action (“Inserting replacement Page 14; total pages now 24”).
  - Column 4: Effect on figures (“None” / “Affects Schedule 3 tie-up; see Amended Return filed [date/time/ref]”).
- Signed and countersigned (taxpayer and preparer, if applicable).
Replacement/Insert Pages
- Use the original layout and numbering convention.
- Footer: “Re-issued on [date] to correct pagination only” (or “…and content updated per Amended Return dated [date]” if substantive).
- Initial each page at the lower right; if the original set was signed, re-sign affected pages.
Proof of Original Filing
- Copies of acknowledgment receipts (eFPS/eBIRForms), printed confirmation, and/or original BIR receiving stamp pages.
If figures changed:
- Amended Return acknowledgment and proof of payment (if any) for basic tax, surcharge, and interest.
If the document was notarized (e.g., sworn statements):
- Provide a re-executed sworn page referencing the same statement date or an updated date, consistent with the office’s preference (attach both the original and the corrected sworn page; never detach the original from the file unless instructed).

Filing channels and practical tips

eBIRForms / eFPS (tax returns)

No change in figures: Keep the original return; do not refile just for pagination of attachments. Cure via correction packet to the office that requested/receives the attachments (often the RDO or the handling Division).
Change in figures: File Amended Return. Interest and surcharge apply only where there’s additional tax due; if a refund position is increased, be mindful of documentation and timelines.

eAFS (electronic submission of attachments)

If the portal still allows re-upload for the reference, re-upload in the correct “Return/FS/Other Docs” bucket with a clear file name (e.g., “FS-AnnexC-Page14_REPLACEMENT_2024-12-31.pdf”).
If locked, lodge a correction packet at the RDO/Division, attaching the eAFS reference and a USB/printed replacement. Ask the officer to note integration to the eAFS record in their remarks.

Over-the-counter / Receiving Sections

Bring two sets: one for the BIR file and one for your stamped copy.
Ask the receiving officer to annotate the stamp: “Correction of Pagination/Insertion of Page(s) [numbers] for [document], originally filed [date].”
For thick submissions, tab the insert location and re-run the table of contents.

During audit or case processing

Address your letter to the handling group and include the case number in every page footer.
Number mixed-page revisions like: “p. 14 (replacement as of [date])” to avoid confusion during exhibit marking.

Special situations

1) Missing signature page

Treat as material. Re-execute the page and submit via correction packet. If the filing deadline has passed and the signature was legally required at filing, include a brief legal justification and request acceptance nunc pro tunc (as of the original date), noting that the contents were unchanged.

2) Sworn statements/affidavits with missing page

Re-execute the entire sworn document or execute a Supplemental Affidavit attaching the missing page, depending on office preference. Always coordinate with the receiving examiner/processor before choosing the approach.

3) Financial statements with missing notes page

Provide the exact missing note page and, if note numbering shifts, submit an updated notes index showing that totals and opinion remain unaffected. If the auditor’s report references total pages, ask your external auditor for a bridging letter.

4) Books of accounts / loose-leaf / CAS extracts

If a paginated register is missing pages, regenerate the register and submit the corrected set with a letter. Do not tear out or replace pages in a previously stamped bound book; instead, file a replacement register with cross-reference to the original.

5) Applications (e.g., registration updates, rulings, TTRAs)

Pagination errors that make the application incomplete can toll processing. File a correction packet and politely request that the original lodgment date be preserved for queueing if the defect was clerical.

Timelines, penalties, and prescriptive considerations

Amended returns: You may amend returns; if there’s additional tax, statutory surcharge and interest apply from the original due date. If there’s no additional tax, amendments typically do not trigger surcharge/interest.
Attachments and non-return documents: Corrections are generally accepted if they do not obscure or alter the official record. The BIR may treat a materially incomplete filing as filed only upon completion, so cure promptly—especially for time-bound applications (rulings, refunds, incentives, registrations).
Audit context: Once a formal investigation is underway, coordinate changes through the handling examiner/Division. Corrections that alter positions must be transparent and fully cross-referenced.

Model templates (ready to adapt)

A. Letter-Request for Pagination Correction

Subject: Request to Correct Pagination Error — [Document/Return], [Taxable Period], [TIN], [Taxpayer Name] To: The Revenue District Officer / [Division Chief], [Office]

We respectfully inform your good office that on [date] we filed [describe filing: e.g., ITR via eBIRForms; FS via eAFS ref no. …; Submission to Audit Group …].

Upon internal review, we noted a pagination error: [describe: “Page 14 of Annex C is missing (sequence jumps from 13 to 15)”].

Effect on figures: [None / Affects Schedule X; see Amended Return filed on [date], AR no. …].

Enclosed are:

Errata/Explanation Sheet;

Replacement/Insert Page(s) properly numbered and initialed;

Proof of original filing ([ack ref/receiving stamp]); and

[If applicable] Amended Return acknowledgment and proof of payment.

We respectfully request that the enclosed be integrated into the official file and that our submission be considered complete [as of original filing date / as of correction date, per office practice].

Thank you.

[Authorized Signatory] [Position] [Contact details]

B. Errata/Explanation Sheet (sample table)

Location (Doc & Page)	Nature of Error	Corrective Action	Effect on Figures
Annex C, p. 14 of 24	Missing page (skipped 14)	Insert replacement p. 14; total pages remain 24	None

C. Affidavit of Undertaking (when preferred)

I, [Name], of legal age, [position] of [Taxpayer], TIN [•], do hereby undertake that the replacement/insert page(s) submitted on [date] are true copies of the original content intended at filing, submitted solely to cure a pagination error, and that no other substantive changes were made [unless expressly stated and supported by an Amended Return].

(Attach ID and company authority, if required.)

Quality controls to prevent repeat issues

Lock a master pagination: Generate a PDF portfolio with automatic page numbers; avoid stitching multiple scanned PDFs late in the process.
Table of contents with page ranges: Helps examiners navigate and proves completeness.
Checksum/Hash log (optional but powerful): Keep a file-hash list for submitted PDFs; if you reissue a page, the hash will differ and can be documented in your errata.
Final signoff checklist:
- Page numbers continuous?
- All annexes present as cited?
- All signature and notarization pages included?
- Cross-references (return ↔ schedules ↔ FS) aligned?
- eAFS buckets correct and named clearly?

Frequently asked practical questions

Q: Can I just re-staple a missing page into my stamped set? A: Don’t alter an already stamped set by removing/replacing pages. Submit a correction packet and have the new page independently stamped and cross-referenced.

Q: Do I always need notarization for the correction? A: Only if the corrected or added page itself requires a sworn form, or if the handling office specifically asks for an affidavit. Otherwise, a signed letter with errata usually suffices.

Q: Will correcting a missing page reset my filing date? A: For returns with unchanged figures, offices often keep the original filing date, treating the correction as a clerical cure. Where the missing page is material to completeness (or where figures changed), the effective completeness date may be the correction date. Clarify in your letter.

Q: Our return figures changed because the missing page affected computations. What now? A: File an Amended Return immediately and include proof of payment for any additional taxes. Submit the correction packet cross-referencing the amended filing.

Compliance mindset

Treat pagination as part of record integrity, not mere cosmetics. A tidy correction process—with transparent errata, cross-references, and precise page inserts—signals good faith and lowers friction with examiners and processors. When in doubt, over-document: it’s faster than arguing later.

One-page checklist (tear-out)

Identify the error (where, what, why it matters).
Decide if figures changed → Amended Return?
Prepare Letter-Request + Errata.
Generate replacement/insert pages (same numbering/layout).
Attach proof of original filing.
If amended: add acknowledgment + OR.
File via the same channel or handling office; obtain receiving stamp with a clear annotation.
Keep a correction dossier in your records.

This article provides general guidance from a Philippine practice perspective. For sensitive or high-stakes cases (audits, refunds, rulings), coordinate your correction with the handling BIR office and your tax adviser to align with local office procedures.