BIR Now Mandates Barangays to File Returns through eBIRForms

On May 04, 2023, the Bureau of Internal Revenue (“BIR”) issued Revenue Regulations (“RR”) No. 04-2023 expanding the coverage of taxpayers mandated to file tax returns through Electronic Bureau of Internal Revenue Forms (“eBIRForms”). RR No. 06-14 states that eBIRForms was developed to provide taxpayers particularly the non-Electronic Filing and Payment (“eFPS”) filers with accessible and convenient service through easy preparation of tax returns. 

The precursors of RR No. 04-2023 (i.e., RR No. 06-14 and RR No. 09-16) specifically excluded barangays from the list of taxpayers mandated to file returns through eBIRForms. With the promulgation of RR No. 04-2023, barangays are now included in the list of taxpayers who are mandated to file tax returns through eBIRForms.

As RR No. 4-2023 is currently worded, the following are mandated to file their tax returns through eBIR Forms:

“Section 4. Mandatory Coverage. — Only those non-eFPS filers are covered by these Regulations:

1. Accredited Tax Agents/Practitioners and all its client-taxpayers;
2. Accredited Printers of Principal and Supplementary Receipts/Invoices;
3. 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. Thus, taxpayers who are filing BIR Form No. 1706, 1707, 1800, 1801 and 2000-0T (for BIR Form No. 1706 only) are excluded in the mandatory coverage from using the eBIRForms;
4. Those who shall file a “No Payment Return”; 
5. Government-Owned-or-Controlled Corporations (GOCCs);
6. Local Government Units (LGUs), including Barangays; and
7. Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA).”