RR 4-2023

Revenue Regulations No. 4-2023, issued on May 4, 2023, amends Section 2 of Revenue Regulations No. 9-2016 to further expand the coverage of taxpayers mandated to file tax returns through the Electronic Bureau of Internal Revenue Forms (eBIRForms). The covered taxpayers are: (a) accredited tax agents/practitioners and all their client-taxpayers; (b) accredited printers of principal and supplementary receipts/invoices; (c) one-time transaction (ONETT) taxpayers classified as real estate dealers/developers, those habitually engaged in the sale of real property, and regular taxpayers already covered by eBIRForms; (d) filers of "No Payment Returns"; (e) GOCCs; (f) LGUs, including barangays; and (g) cooperatives registered with NEA and LWUA. Taxpayers filing BIR Forms 1706, 1707, 1800, 1801, and 2000-OT (for BIR Form No. 1706 only) are excluded from the mandatory eBIRForms coverage.