REVENUE MEMORANDUM CIRCULAR NO. 11-2015 issued on March 30, 2015 clarifies Revenue Regulations (RR) No. 6-2014 on tax practitioners/agents mandated to use the Electronic Bureau of Internal Revenue Forms (eBIRForms).
     Under Section 4 (1) of RR No. 6-2014, the term “client-taxpayers” shall mean those taxpayers who are otherwise authorizing their tax agents/practitioners to file on their behalf. Thus, client-taxpayers whose tax agents/practitioners only sign the audit certificate but have no authority to file the returns in their behalf are not covered by the said revenue issuance. The linking module of authorization by the client-taxpayer to his/her tax agent/practitioner is available online via eBIRForms.
     It shall be noted, however, that the taxpayer may cancel anytime his/her authorization prior to the termination of their client-agent relationship.
     Tax agents/practitioners should encourage their client-taxpayers to use the electronic filing and payment facilities of the BIR via eBIRForms and Electronic Filing and Payment System.