Summary
RR No. 9-2016 amends Section 4 of RR No. 6-2014 on which taxpayers must file returns through the Electronic Bureau of Internal Revenue Forms (eBIRForms).
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Key points
- Mandatory coverage. Only the listed non-eFPS filers are mandatorily covered. They are Accredited Tax Agents/Practitioners and all their client-taxpayers, accredited printers of principal and supplementary receipts/invoices, those who file a “No Payment Return”, and Government-Owned-or-Controlled Corporations.
- Other covered filers. Also covered are Local Government Units, except barangays, and cooperatives registered with the National Electrification Administration and Local Water Utilities Administration.
- One-Time Transaction taxpayers. ONETT taxpayers classified as real estate dealers/developers, those habitually engaged in the sale of real property, and regular taxpayers already covered by eBIRForms are covered. Taxpayers filing BIR Form No. 1706, 1707, 1800, 1801 and 2000-OT (for BIR Form No. 1706 only) are excluded from mandatory eBIRForms use.
Who is affected
- Accredited Tax Agents/Practitioners and their client-taxpayers
- Accredited printers of receipts/invoices
- Real estate dealers/developers (ONETT)
- GOCCs and Local Government Units except barangays
- NEA and LWUA registered cooperatives
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.