Question & AnswerQ&A (BIR REVENUE REGULATIONS NO. 3-2009)
The main purpose is to amend Section 3 of RR No. 9-2001 by further expanding the coverage of taxpayers who are required to file and/or pay taxes through the Electronic Filing and Payment System (EFPS) to include the top 20,000 private corporations identified under RR No. 14-2008.
They are promulgated pursuant to Section 244 of the National Internal Revenue Code of 1997 and in relation to Section 27 of Republic Act No. 8792, also known as the Electronic Commerce Act.
Non-large taxpayers who belong to the top 20,000 private corporations identified under RR No. 14-2008 and notified by the Commissioner must use the EFPS for filing their returns and paying their taxes.
The use of EFPS is mandatory starting April 1, 2009.
Yes, the returns of the non-large taxpayers include those of their branches, provided that these branches are located in computerized revenue district offices.
They are repealed, modified, or amended accordingly as per Section 3 of the regulations.
The regulations took effect on April 1, 2009, or after fifteen days following publication in a newspaper of general circulation, whichever is later.
The regulations were signed by Margarito B. Teves, Secretary of Finance, and recommended for approval by Sixto S. Esquivias IV, Commissioner of Internal Revenue.
EFPS is an online system mandated by the BIR for the filing of tax returns and payment of taxes electronically to streamline tax administration and ensure compliance.
RR No. 14-2008 identifies the top 20,000 private corporations that are required to use EFPS according to BIR Revenue Regulations No. 3-2009.