RR No. 09-2002: Amends pertinent provisions of RR Nos. 9-2001 and 1-98 relative to the filing of tax returns and payment of taxes thru the Electronic Filing and Payment System (EFPS)

Key points

1. Large taxpayers. From July 1, 2002, large taxpayers e-file all returns that can be filed electronically through EFPS. E-payment stays optional until July 31, 2002. Unless the Commissioner of Internal Revenue notifies otherwise, e-payment through EFPS becomes mandatory for returns filed starting August 1, 2002.
2. Non-large taxpayers. From July 1, 2002, two hundred (200) non-large taxpayers identified by the BIR may choose to use EFPS for filing. They may pay the taxes manually or via EFPS.
3. Enrollment and payment venues. A taxpayer that e-pays enrolls with an EFPS Authorized Agent Bank (AAB) where it intends to pay through the bank debit system. Large taxpayers enroll only with EFPS AABs authorized to serve them and capable of accepting e-payments. Manual payments by large taxpayers go to the AABs servicing the Large Taxpayers Service or the Large Taxpayers District Offices.
4. Timing of payment. E-payments are made within the day the return is e-filed. Manual payments, where allowed, are made within banking hours of the day of e-filing, under the pay-as-you-file principle.
5. When filing and payment are deemed made. A return is deemed filed on the date shown after a Filing Reference Number is generated and issued via EFPS. The tax is deemed paid after the AAB issues a Confirmation Number to the taxpayer and the BIR. The AAB also issues an Acknowledgement Number to the BIR confirming the payment was credited to the government or recognized as internal revenue tax collection by the Bureau of Treasury.

Who is affected

• Large taxpayers
• Two hundred (200) non-large taxpayers identified by the BIR

Deadlines and effectivity

• E-filing for large taxpayers: from July 1, 2002
• E-payment optional until July 31, 2002
• E-payment mandatory for returns filed starting August 1, 2002, unless otherwise notified