RR No. 10-2014: Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file and pay taxes through the Electronic Filing and Payment System (eFPS)

Key points

1. New covered taxpayers. The eFPS requirement now includes taxpayers identified in the Taxpayer Account Management Program (TAMP). It also covers accredited importers, including prospective importers who must secure Importer Clearance Certificates (ICCs) and Customs Broker Clearance Certificates (BCCs).
2. TAMP taxpayers. TAMP taxpayers are individuals or juridical entities that Revenue District Offices have identified using selection criteria under existing revenue issuances.
3. Accredited importers. These are importers and customs brokers holding BIR-ICCs and BIR-BCCs, whether individuals, partnerships, corporations, cooperatives or associations, and whether taxable or non-taxable, unless otherwise exempted. They secured BIR accreditation under existing revenue issuances, and prospective importers required to get the BIR-ICC and BIR-BCC are included.

Who is affected

• TAMP taxpayers
• Accredited importers and customs brokers with BIR-ICCs and BIR-BCCs
• Prospective importers required to secure ICCs and BCCs