REVENUE MEMORANDUM CIRCULAR NO. 69-2009 issued on December 14, 2009 circularizes the requirement for mandatory enrollment to and availment of the Electronic Filing and Payment System (eFPS) facility by selected taxpayers.
     The following taxpayers are reminded of the Bureau’s mandatory requirement for them to file tax returns and pay tax due thereon through the BIR’s eFPS facility:

1. 1. 1. 1. Large taxpayers pursuant to Revenue Regulations (RR) No. 2-2002;
         2. All government bidders pursuant to RR 3-2005;
         3. Corporations with paid-up capital stock of Ten Million Pesos (P 10,000,000.00) pursuant to RR No. 10-2007;
         4. Corporations with complete computerized system pursuant to RR 10-2007;
         5. Taxpayers belonging to the list of the Top 20,000 Private Corporations under Section 2.57.2(M) of RR NO. 2-98, as last amended by RR No. 14-2008, in relation to RR No. 5-2004; and
         6. Taxpayers belonging to the Top 5,000 Individual Taxpayers pursuant to RR No. 6-2009.

      For purposes of filing the Monthly Withholding Tax Returns (except withholding of Final VAT and withholding of Percentage Tax, which shall be filed and remitted on or before the 10^th day of the following month after the withholding was made) under the eFPS, the staggered filing of the said returns and payment of the taxes due shall be followed by the taxpayers enumerated and listed in each industry group under RR No. 26-2002.