RR No. 3-2009: Amends further RR No. 9-2001 by expanding the EFPS coverage to include the top 20,000 private corporations duly identified under RR No. 14-2008

Key points

1. Amended coverage. Section 3 of RR No. 9-2001 is amended to add a new Section 3.2.2 on non-large taxpayers. Those belonging to the top 20,000 private corporations identified under RR No. 14-2008 and notified by the Commissioner file their returns and pay their taxes through EFPS.
2. Branches. Their returns include those of their branches, provided the branches are located in computerized revenue district offices.
3. Earlier issuances amended. RR No. 9-2001 had already been amended by RR Nos. 2-2002, 9-2002, 26-2002, 5-2004, and 10-2007.

Who is affected

• Top 20,000 private corporations identified under RR No. 14-2008 and notified by the Commissioner
• Their branches in computerized revenue district offices

Deadlines and effectivity

• Applies to returns filed starting April 1, 2009