Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA). Local Government Units (LGUs), except barangays, andħ. Government-Owned-or-Controlled Corporations (GOCCs) Ħ. Those who shall file a "No Payment Return".ĥ. 1706 only) are excluded in the mandatory coverage from using the eBIRForms Ĥ. Thus, taxpayers who are filing BIR Form No. One-Time Transaction (ONETT) taxpayers who are classified as real estate dealers/developers those who are considered as habitually engaged in the sale of real property and regular taxpayers already covered by eBIRForms. Accredited Printers of Principal and Supplementary Receipts/Invoices ģ. Accredited Tax Agents/Practitioners and all its client-taxpayers Ģ. Only those non-eFPS filers are covered by these Regulations:ġ. 6-2014, Coverage of Taxpayers Required to File Returns through Electronic Bureau of Internal Revenue Forms (eBIRForms). 9-2016 amending Section 4 of Revenue Regulations (RR) No. The BIR recently issued Revenue Regulations No.
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