This is to remind taxpayers mandated to enroll and use the eFPS that the BIR is doing regular monitoring of their compliance (RMO 1-2017) and generating lists of:
a. eFPS mandated taxpayers
b. eFPS mandated taxpayers who never eFiled
c. eFPS mandated taxpayers not enrolled
Currently, the following taxpayers are mandated to use the eFPS:
1. Taxpayer Account Management Program (TAMP) Taxpayers (RR No. 10-2014)
2. Accredited Importer and Prospective Importer required to secure the BIR-ICC & BIR-BCC (RR No. 10-2014)
3. National Government Agencies (NGAs) (RR No. 1-2013)
4. All Licensed Local Contractors (RR No. 10-2012)
5. Enterprises Enjoying Fiscal Incentives (PEZA, BOI, Various Zone Authorities, Etc.) (RR No. 1-2010)
6. Top 5,000 Individual Taxpayers (RR No. 6-2009)
7. Corporations with Paid-Up Capital Stock of P10 Million and above (RR No. 10-2007)
8. Corporations with Complete Computerized Accounting System (CAS) (RR No. 10-2007)
9. Procuring Government Agencies with respect to Withholding of VAT and Percentage Taxes (RR No. 3-2005)
10. Government Bidders (RR No. 3-2005)
11. Insurance companies and Stock brokers (RMC No. 71-2004)
12. Large Taxpayers (RR No. 2-2002, as amended)
13. Top 20,000 Private Corporation
Penalties shall be imposed for non-compliance.