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) (Published in Manila Times on May 8, 2023)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City February 2, 2023 BureAU oF iNtER tAi ReVenUe c ReCords MGt. DiVisICN Iviy 4TT MAY 04 2023 t0:44 Aw w}D

REVENUE REGULATIONS No.-04- 223

SUBJECT: Amending Section 2 of Revenue Regulations (RR) No. 9-2016, Coverage Internal Revenue Forms (eBiRForms) of Taxpayers Required to File Returns through Electronic Bureau of

TO All Revenue Officials, Employees, and Others Concerned

SECTION 1 - Scope

of 1997 (Tax Code) as amended, these Regulations are hereby promulgated to further expand the coverage of taxpayers mandated to file tax returns through eBIRForms. Pursuant to the provisions of Section 244 of the National Internal Revenue Code

SECTION 2 - Coverage

Section 2 of RR No. 9-2016 is hereby amended to read as follows:

these Regulations: "Section 4. Mandatory Covtrage. Only those non-eFPS filers are covered by

2. Accredited Printers of Principal and Supplementary Receipts/ Invoices; 1. Accredited Tax Agents/Practitioners and all its client-taxpayers; 3 One-Time Transaction (ONETT) taxpayers who are classified as real estate

dealers/developers; those who are considered as habitually engaged in the sale

4. Those who shall file a "No Payment Return": taxpayers who are filing BIR Form No. 1706, 1707, 1800, 1801 and 2000-0T (for BIR Form No. 1706 only) are excluded in the mandatory coverage from of real property and regular taxpayers already covered by eBIRForms. Thus. using the eBIRForms,

5.Government-Owned-or-Controlled Corporations (GOCCs): Local Government Units (LGUs), including Barangays;and Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA)

SECTION 3 - Repealing Clause

All existing regulations and other issuances or portions thereof which are inconsistent with the provisions of these Reguiations are hereby repealed, amended, or modified accordingly. R C

SECTION 4 - Effectivity

These Regulations shall take effect after fifteen (15) days following publication in newspapers of general circulation.

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BENJAMN E. DOKNO Secretary of Finance

APR 04 2323

Recommending Approval:

ROMRO Om missioner of Internal Revenue 003057 UMAGUI, JR. [Bureau of iNtFrai Revenue Records mgT. DiviSICn Io:44 AM MAY*0 4 2823 WJ : Y At c

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