December 10, 2014
REVENUE REGULATIONS NO. 10-14
| SUBJECT | : | Amending Further Section 3 of Revenue Regulations (RR) No. 9-2001, as Amended, Expanding the Coverage of Taxpayers Required to File Returns and Pay Taxes Through the Electronic Filing and Payment System (eFPS) |
| TO | : | All Internal Revenue Officials, Employees and Others Concerned |
SECTION 1. Scope. — Pursuant to the provisions of Section 244 of the National Internal Revenue Code (NIRC) of 1997, as amended, in relation to Section 27 of Republic Act No. 8792, otherwise known as the "Electronic Commerce Act," these regulations are hereby promulgated to amend pertinent provisions of RR No. 9-2001, as last amended by RR No. 1-2013, making it mandatory for taxpayers included in the Taxpayer Account Management Program (TAMP) and accredited importers, including prospective importers required to secure the Importer Clearance Certificates (ICCs) and Customs Broker Clearance Certificates (BCCs), to make use of the eFPS facility in filing their returns and making payments of their taxes due thereon.
SECTION 2. Definition of Terms. — . . .
2.1 . . .
xxx xxx xxx
2.15 Taxpayer Account...
