Friday, February 1, 2013

BIR RR No. 1-2013 mandated EFPS of Government Agencies

REVENUE REGULATIONS NO. 1-2013 (RR No. 1-2013) issued on January 23, 2013 further expanded the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System (eFPS) to include National Government Agencies (NGAs) mandatorily required to use the Electronic Tax Remittance Advice (eTRA).

Accordingly, the following taxpayers are already mandated to make use of the eFPS:

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

RR No. 1-2013 is issued to further regulate the electronic filing of Tax Remittance Advice (TRA) of the National Government Agencies (NGAs) through the Electronic Tax Remittance Advice (eTRA), a sub-system of the eFPS. 

  • The Bureau of Internal Revenue (BIR) shall issue a Notification Letter to all Government Agencies, including their branches and extension offices located nationwide which have their own disbursement functions to inform them about the mandatory requirements. For the purpose, the Head Office of the National Government Agency shall provide the list of its branches/ field or extension offices which have their own reimbursement function.
  • Those NGAs notified shall enroll with the eFPS facility and enroll with the Authorized Agent Bank.
  • Upon successful enrollment, file and pay taxes through the eFPS.

As to other taxpayers not listed above, they may register for electronic filing and payment system at their option. Please refer below for the copy of RR No. 1-2013 for easy reference.

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