Clarification on tax filing by clients of accredited tax agents (RMC No. 11-2015)
Under Revenue Regulations No. 6-2014, "Accredited tax agents/practitioners and all its client-taxpayers" who are non-eFPS filers are required to use the online eBIRForms in filing their returns.
In this RMC, it is clarified that "client-taxpayers" shall mean those who are authorizing their tax agents/practitioners to file their returns on their behalf. This does not cover taxpayers whose tax agent/practitioner only sign the audit certificate but who have no authority to file the returns on their behalf.
Nevertheless, tax agents/practitioners should encourage their clients to use the BIR electronic filing and payment facilities.