The mandatory coverage of the eFPS has been expanded to include the following:
1. TAMP taxpayers - These are taxpayers identified and notified by the RDOS to be covered by the Taxpayer Account Management Program (TAMP)
2. Accredited importers and customs brokers and prospective importers who are required to secure BIR ICC and BIR-BCC
Filing through eFPS shall be effective on returns to be filed on January 1, 2015 or 15 days after publication of this Revenue Regulations, whichever comes later.
