RMC No. 89-2007: Directs all large taxpayers to strictly comply with the Electronic Filing and Payment System regulations relative to the mandatory e-Filing of tax returns and e-Payment of taxes due thereon

Key points

1. Mandatory e-filing and e-payment. Under Section 3(a) and (b) of RR No. 9-2007, as amended, large taxpayers have had no manual filing from July 1, 2002 and no manual payment from August 1, 2002. The exceptions are when the BIR system is down on the deadline or the revised form is not available in EFPS.
2. Where to pay. Large taxpayers pay only through EFPS Authorized Agent Banks and not through Revenue Collection Officers. Payment through RCOs is allowed in practice only where there are no AABs within the Revenue District Office where the taxpayer is registered.
3. Penalty. Large taxpayers who pay manually through RCOs face the 25% surcharge for wrong venue under Section 248(a)(2) of the 1997 Tax Code, as amended.

Who is affected

• Large taxpayers

Deadlines and effectivity

• Manual filing barred from July 1, 2002
• Manual payment barred from August 1, 2002