RR No. 4-2023: Amends Section 2 of RR No. 9-2016, coverage of taxpayers required to file returns through Electronic Bureau of Internal Revenue Forms (eBIRForms)

Key points

1. Newly covered groups. These include accredited tax agents and practitioners and all their client-taxpayers, and accredited printers of principal and supplementary receipts and invoices. They also include taxpayers filing a No Payment Return, GOCCs, LGUs including Barangays, and cooperatives registered with the NEA and LWUA.
2. ONETT taxpayers. ONETT taxpayers classified as real estate dealers or developers, those habitually engaged in the sale of real property, and regular taxpayers already covered by eBIRForms are covered.
3. Excluded forms. Taxpayers filing BIR Form Nos. 1706, 1707, 1800, 1801 and 2000-OT (for Form 1706 only) are excluded from the mandatory coverage.

Who is affected

• Accredited tax agents and practitioners and their client-taxpayers
• Accredited printers of receipts and invoices
• GOCCs, LGUs including Barangays, and NEA/LWUA-registered cooperatives