Under RR No. 1-2013 issued by the bureau on January 23, 2013, expands the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System (eFPS) with details as follows:
a. Large Taxpayers duly notified by the Bureau of Internal Revenue (BIR);
b. Top 20,000 Private Corporations duly notified by the BIR;
c. Top 5,000 Individual Taxpayers duly notified by the BIR;
d. Taxpayers who wishes to enter into contract with government offices;
e. Corporations with paid-up capital stock of Ten Million Pesos;
f. PEZA-registered entities and those located within Special Economic Zones; and
g. Government Offices, in so far as remittance of withheld VAT and business tax is concerned.
h. National Government Agencies (NGAs) mandatorily required to use the Electronic Tax Remittance Advice (eTRA).
With the development of the eTRA System, a sub-system of the eFPS, the base of taxpayers mandated to use eFPS is expanded to include all NGAs since the latter make use of the TRA in settlement of their withholding tax liabilities arising from the use of funds being released by the Department of Budget and Management (DBM). Through the eTRA System, the NGAs can access the eFPS, file their tax return electronically and accomplish the eTRA on-line, provided the prescribed enrollment to the eFPS has already been complied with.
All NGAs, including their branches and extension offices located nationwide which have their own disbursement branches will mandatory use the eFPS in filing the required returns and in paying taxes due upon receiving of the Notification Letter issued by the BIR.
However, taxpayers not stated in the RR No. 1-2013 has the option to apply and make use of the eFPS but for me not advised to do so.
Reference: Revenue Regulations No. 1-2013; RR No. 9-2001; RR 10-2007
