RR No. 1-2013: Further expands the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System to include National Government Agencies mandatorily required to use the Electronic Tax Remittance Advice

Key points

1. NGAs added to eFPS coverage. NGAs use the TRA to settle withholding tax liabilities from funds released by the DBM. Through the eTRA System, a sub-system of the eFPS, they file returns electronically and accomplish the eTRA online.
2. Notification and enrollment. The BIR sends a Notification Letter to covered NGAs and their branches and offices with their own disbursement functions. Notified NGAs enroll in the eTRA System by enrolling first in the eFPS, submit to their RDO the names of two authorized officers under Section 52 (A) of the Tax Code, and attend the RDO briefing on eTRA first.
3. Filing and payment rules. Returns are e-filed on the due dates in the table under Section 7 of the Regulations, and staggered filing does not apply. Payment is made the same day the return is e-filed, by accomplishing the TRA online.
4. Limits on eTRA payment. eTRA covers only tax liabilities from DBM funds. Liabilities from other funds are paid in cash through the bank debit system of an Authorized Agent Bank, with a separate return and a separate branch code for that fund.
5. NGAs not notified. They continue to file manually, attaching the TRAs, with the RDO where they are registered.

Who is affected

• National Government Agencies notified by the BIR
• NGA branches and offices with their own disbursement functions