RR No. 09-2001: Regulates the electronic filing of tax returns and payment of taxes

Summary

RR No. 9-2001 regulates the electronic filing of tax returns and payment of taxes through the Electronic Filing and Payment System (EFPS).

Key points

1. Who may enroll. Large and non-large taxpayers may opt to use the EFPS. Taxpayers registered with the Integrated Tax System (ITS) that have an e-mail account and internet access may enroll.
2. E-payment enrollment. A taxpayer who will e-pay enrolls with an Accredited Agent Bank (AAB) where he will pay through the bank debit system. Large taxpayers may enroll only with AABs authorized to serve them and able to accept e-payments.
3. Filing and payment time. Electronic returns are filed on or before 10:00 p.m. of the due date. A return is deemed filed on the date shown once a Filing Reference Number is generated and issued, and tax is deemed paid after the AAB issues a Confirmation Number to the taxpayer and the BIR.
4. Acknowledgement. The BIR issues an Acknowledgement Number to confirm the payment was credited to the government account.
5. Access to copies and disputes. E-filed returns can be accessed through the EFPS for two (2) months after filing, after which the taxpayer may secure a BIR certification of the information supplied. In a dispute, the contents stored in the BIR’s ITS Server govern.

Who is affected

• Large taxpayers and non-large taxpayers registered with the ITS with e-mail and internet access

Deadlines and effectivity

• Electronic returns filed on or before 10:00 p.m. of the due date
• Access to e-filed copies: two (2) months from filing
• Manual filing still required for e-filers only until December 31, 2001

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.