RR No. 1-2010: Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file returns and pay taxes through the BIR’s Electronic Filing and Payment System (eFPS)

Key points

1. Newly covered enterprises. Coverage now includes enterprises enjoying fiscal incentives granted by other government agencies.
2. Agencies and zones listed. These are enterprises registered with the Philippine Economic Zone Authority, the Board of Investments, and the zone authorities under Republic Act No. 9400. The RA 9400 zones are Subic Special Economic Zone, Clark Special Economic Zone and Clark Freeport Zone, Poro Point Freeport Zone, Morong Special Economic Zone and John Hay Special Economic Zone.
3. Other agencies listed. Also covered are enterprises registered with the Cagayan Special Economic Zone Authority, the Export Development Council, the Tourism Infrastructure and Enterprise Zone Authority and the PHIVIDEC Industrial Authority.

Who is affected

• Enterprises with fiscal incentives from the Philippine Economic Zone Authority, Board of Investments and other listed agencies