RR No. 9-2016 — Amends Section 4 of RR No. 6-2014 relative to the coverage of taxpayers required to file returns through eBIRForms (Published in Manila Bulletin on December 10, 2016)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL RENENUE FECORUS MGT DIVISION RECEIVH DEC 0 8 201S/ 3:PM Ma

September 2, 2016

Revenue regulatiOns no. G- 3Dll

SUBjeCt: Amending Section 4 of Revenue Regulations (RR) No. 6-2014, Coverage of Revenue Forms (eBIRForms) Taxpayers Required to Fiie Returns through Electronic Bureau of internal

TO All Revenue Officials, Employees, and Others Concerned

SECTION 1 - Scope

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

SECTION 2 - Coverage

Section 4 of RR No. 6-2014 is hereby amended to read as follows:

Regulations: "Section 4. Mandatory Coverage. Only those non-eFPS filers are covered by these 3 Accredited Tax Agents/Practitioners and all its client-taxpayers One-Time Transaction (ONETT) taxpayers who are classified as real estate Accredited Printers of Principal and Supplementary Receipts/ Invoicesi

6 5 4 of real property and regular taxpayers already covered by eBiRForms. Thus Government-Owned-or-Controlled Corporations (GOCCs) dealers/developers; those who are considered as habitually engaged in the sale taxpayers who are filing BIR Form No. 1706, 1707, 1800, 1801 and:2000-OT (for BiR Form No. 1706 only) are excluded in the mandatory coverage from using the eBiRForms; Local Government Units (LGUs), except barangays; and Those who shall file a "No Payment Return":

Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA).

SECTION 3 - Repealing Ciause.

provisions of these Regulations are hereby repealed, amended, or modified accordingly All existing regulations and other issuances or portions thereof which are inconsistent with the

SECTION 8 - Effectivity.

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

CarLos G. DoMInGueZ HI Secretary of Finance MM

Recommending ap!oval

Aa1

Commissioner of Internal Revenue Caesar r. dulay

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