RMC No. 11-2015 — Clarifies RR No. 6-2014 on tax practitioners/agents mandated to use the eBIRForms

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE March 27.2015 RECURWS MGT RECEIVFD A5 3 0 205/+ 0: 3 5 TLIYIDIUN AMaA A.M

REVENUE MEMORANDUM CIRCULAR NO. //- 3015

SUBJECT CLARIFICATION ON REVENUE REGULATIONS NO. 6-2014 ON TAX PRACTITIONERS/AGENTS MANDATED TO USE THE ELECTRONIC

BUREAU OF INTERNAL REVENUE FORMS (eBIRFORMS)

TO All Internal Revenue Officers, Business Establishments, and Others Concerned.

This Circular is issued to clarify Section 4 (1) of Revenue Regulations No. 6-2014, which states that:

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covered by this Regulations: "Section 4. MANDATORY COVERAGE. Only those non-eFPS filers are

1. Accredited Tax Agents/Practitioners and all its client-taxpayers;

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agents/practitioners only sign the audit certificate but have no authority to file the returns in their behalf authorizing their tax agents/practitioners to file on their behalf. Thus, client-taxpayers whose tax are not covered by the said Revenue issuance. The linking module of authorization by the client-taxpayer to his/her tax agent/practitioner is available online via eBIRFORMS. The term "Client-Taxpayers" abovementioned shall mean those taxpayers who are otherwise

termination of their client-agent relationship. It shall be noted however that the taxpayer may cancel anytime his/her authorization prior to the

payment facilities of the Bureau via eBIRFORMS and eFPS. Tax agents/practitioners should encourage their client-taxpayers to use the electronic filing and

publicity as possible. All internal revenue officials and empioyees are hereby enjoined to give this Circular as wide a

Commissioner of Internal Revenue KIM S. JACINTO-HENARES

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