9:30 PM
philtaxation
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...
