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The primary goal of this study is to compare the two modes of filing taxes in the Philippines, manual filing with the use of the eBIR Forms and electronic filing, which is known as the eFPS on TAMP Taxpayers in Cebu City. These two are being compared to user satisfaction and cost-efficiency based on the users' filing experiences. Using a descriptive research design, responses were collected from 78 stratified random TAMP Taxpayers in Cebu City (RDO Nos. 81 and 82). The researcher-created instrument used Likert scales ranging from 1 to 4. According to percentages and frequencies, respondents in this study work in wholesale and retail trade, followed by taxpayers in transportation. Only a few taxpayers work in leasing, mining, and quarrying. The mean rating indicates that business owners are generally satisfied and believe that e-FPS is more cost-efficient and environmentally friendly than manual filing. Thus, this study has gathered enough evidence to reject the null hypothesis and conclude that the use of eFPS among Cebu City's TAMP taxpayers is doable and feasible.
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