Summary
RMC No. 98-2018 reiterates the mandate for identified taxpayers to use eBIRForms and announces an added electronic filing and payment option through Tax Software Providers (TSPs).
Key points
- TSP certification. Tax filing and payment solutions of TSPs must be tested and certified through the Electronic Tax Software Provider Certification (eTSPCert) System. TSPs access it on the BIR website, www.bir.gov.ph.
- Scope and procedures. The scope, coverage, guidelines and procedures for the system are in a separate revenue issuance.
- Compliance of taxpayers. Taxpayers who use the services of a TSP that has complied with the required certifications are considered compliant with the eBIRForms mandate.
Who is affected
- Taxpayers required to use eBIRForms
- Tax Software Providers
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.