RMO No. 8-2019: Prescribes the policies, guidelines and procedures in the Certification of Electronic Tax Return Filing and/or Payment Solutions

Key points

1. Who may apply. Tax Software Providers (TSPs) that build e-filing and/or e-payment solutions for their own clients, for off-the-shelf sale or for subscription. An individual or non-individual TSP may apply if registered with the BIR.
2. Certification process. The TSP enrolls in the eTSPCert System at www.bir.gov.ph, and the solution is evaluated, tested and certified. The BIR issues an eCert ID and Certificate per approved BIR form application once the output passes testing.
3. E-filing and e-payment. E-filing certification is issued per BIR form, while e-payment certification is issued once and covers all tax forms and types. A TSP offering both must complete e-filing certification before e-payment testing.
4. Partners and representatives. TSPs partner with an Authorized Agent Bank (AAB) and accept the Terms of Service Agreement (TOSA). Non-individual TSPs may assign three (3) authorized representatives, but individual TSPs may not assign any.
5. Data duties. TSPs follow Republic Act No. 10173 (Data Privacy Act of 2012) and must keep a security policy that identifies, authorizes and tracks users. The TSP is responsible for breaches, while the taxpayer-client is responsible for the accuracy of input data.
6. Changes and revocation. TSPs notify the BIR Collection Service in writing within thirty (30) calendar days from implementing an upgrade, and re-test new eBIRForms versions within sixty (60) days from the announcement. Certification is revoked for misrepresentation, repeated non-compliance, connivance with taxpayers to under-declare taxes, failing to re-test within 60 days, or failing to report enhancements.

Who is affected

• Tax Software Providers
• Authorized Agent Banks
• Accredited Tax Agents using certified solutions

Deadlines and effectivity

• Notify upgrades within 30 calendar days
• Re-testing and download availability within 60 days from announcement