EFPS Coverage Expansion to Top 20,000 Corporations

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BIR REVENUE REGULATIONS NO. 3-2009: EFPS Coverage Expansion to Top 20,000 Corporations

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Title Supreme Court: EFPS Coverage Expansion to Top 20,000 Corporations

Law: Bir Revenue Regulations No. 3-2009

Decision Date: Feb 9, 2009

Revenue Regulations No. 3-2009 expands the Electronic Filing and Payment System (EFPS) to include the top 20,000 private corporations, mandating them to file and pay taxes electronically starting April 1, 2009.

revenue regulations

electronic filing

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Coverage Expansion Under EFPS (Section 3 Amended)

Section 3 of RR No. 9-2001 further amended to clarify coverage categories:
- Non-Large Taxpayers:
  - Subsection 3.2.1: Volunteering Non-Large Taxpayers with 200 or more participants (refined in the original regulation).
  - Subsection 3.2.2: Mandates EFPS usage for Non-Large Taxpayers among the top 20,000 private corporations identified in RR No. 14-2008.
  - Coverage includes branches of these taxpayers located in computerized revenue district offices.
  - These taxpayers must file returns and pay taxes through EFPS starting April 1, 2009.
- Other Taxpayers provisions remain in place but not detailed in this amendment.

Repealing Clause

Any previous revenue issuances that conflict with the amended provisions are repealed, modified, or amended accordingly to ensure consistency.

Effectivity of the Regulations

The regulations become effective on April 1, 2009.
Alternatively, if not yet published, they take effect 15 days after publication in a newspaper of general circulation, whichever is later.

Legal Authority and Signatories

Issued under the authority of the Secretary of Finance and the Commissioner of Internal Revenue.
Signed and officially adopted on February 9, 2009.

END