BIR eFPS InfoSite Last Updated: December 8, 2003

Click a link below to view the different Revenue Issuances and Rulings on eFPS (in Adobe PDF format).

Revenue Regulations
RR No. 9-2001	Electronic Filing of Tax Returns and Payment of Taxes
RR No. 2-2002	Amending the coverage of the Electronic Filing and Payment System (RR No. 9-2001) by making it mandatory for Large Taxpayers and Optional for Certain Identified Non-Large Taxpayers to avail of eFPS in the filing of their tax returns and the payment of taxes due thereon
RR No. 9-2002	Amending further RR No. 9-2001, as amended by RR No. 2-2002, implementing filing of tax returns and payment of taxes thru the Electronic Filing and Payment System (eFPS) and likewise amending partly RR No. 1-98
RR No. 26-2002	Amending further RR No. 9-2001, as amended by RR No. 2-2002 and RR No. 9-2002, providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System (eFPS) based on Industry Classification
Revenue Memorandum Orders
RMO No. 5-2002	Guidelines and Procedures in the Adoption of Electronic Filing and Payment System (eFPS) (Annex A, Annex B)
RMO No. 19-2002	Amending Paragraph III (G), (I) and (J) and Paragraph IV(B) (4.1) of RMO No. 5-2002 dated April 1, 2002 implementing RR No. 9-2001, as amended by Revenue Regulations No. 2-2002, as further amended by RR No. 9-2002, prescribing the guidelines and procedures in the adoption of Electronic Filing and Payment System (eFPS)
Revenue Memorandum Circulars
RMC No. 24-2001	Enrolment Procedures Prior to Electronic Filing and Payment System (eFPS)
RMC No. 2-2003	Clarifying certain issues relative to the staggered filing of returns pursuant to RR No.26-2002

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