REVENUE MEMORANDUM ORDER NO. 24-2013 issued on September 11, 2013 prescribes the policies, guidelines and procedures on the use of Electronic BIR Forms (eBIRForms) in relation to Revenue Memorandum Circular (RMC) No. 61-2012. The prescribed policies, guidelines and procedures shall be applicable to non-Electronic Filing and Payment System (non-eFPS) filers and to Accredited Tax Agents (ATAs) filing in behalf of their clients who are non-eFPS filers. The Offline eBIRForms Package shall be available for use by all non-eFPS filers with or without internet access for the preparation of tax returns, while the Online eBIRForms System shall be available for internet users for electronic submission or filing of tax returns. Non-eFPS filers or taxpayers have the option to use the pre-printed BIR Forms available at various Revenue District Offices (RDOs) or use the Offline eBIRForms Package for the preparation of required tax returns. Non-eFPS filers who shall file tax returns “without payment” (or ‘no payment returns’) may opt to submit their tax returns at their respective RDOs manually or electronically submit the same through the use of the Online eBIRForms System. Non-eFPS filers who shall file tax returns “with payment” may submit the mandatory tax returns and pay the corresponding taxes due through the Authorized Agent Banks (AABs) within the jurisdiction of their registered RDO or the Revenue Collection Officers (RCOs), whichever is applicable. They may also file tax returns through the Online eBIRForms System and pay through the Electronic Banking (eBanking) facilities of the AABs and other existing tax payment channels. Non-eFPS filers may assign or designate an ATAs who shall represent them before the BIR in the preparation and filing of tax returns upon online enrolment with the Online eBIRForms System and upon submission of a duly notarized Authorization Letter to the taxpayer’s registered RDO for account activation. The ATAs who are preparing and filing tax returns in behalf of their clients are mandated to use the eBIRForms. Tax Software Providers (TSPs) who provided tax preparation software to their clients must also enroll with the Online eBIRForms System to test and certify the outputs of the said software. Only a system-certified TSP tax preparation software shall be accepted by the Online eBIRForms System. Tax agents or practitioners who are exempted to undergo accreditation proceedings pursuant to Revenue Regulations No. 11-2006 are required to apply for accreditation by following the prescribed procedures in existing rules and regulations. Subsequently, the said tax agents or practitioners will be able to register and access the Online eBIRForms System as “Accredited Tax Agent” to be able to represent their client in the preparation and filing of returns. The designation of ATA by the taxpayer may, at any time, be cancelled or revoked upon execution of “Removal of Tax Agent” within the Online eBIRForms System and the aforementioned action shall be completed upon submission of a duly notarized Notice of Termination to the taxpayer’s registered RDO. Any findings, errors, violations or infractions noted by the Regional and District Offices on tax returns prepared, signed and filed by ATAs in behalf of their clients shall render both the taxpayer and his/its tax agent civilly, administratively and criminally liable pursuant to RMC No. 82-2007, as amended. The policies and guidelines on the use of the Offline eBIRForms Package and Online eBIRForms System are specified in the Order. Individual and corporate taxpayers shall be allowed to register or enroll up to a maximum of 3 user accounts for a particular Tax Identification Number (TIN) on the use of Online eBIRForms System. In case of unsuccessful validation of user’s account enrolment due to information mismatch, the taxpayer, ATA or TSP must submit BIR Form 1905 (Update on Registration Information) to his registered RDO for the information update with the Integrated Tax System database. For juridical or artificial entities, online enrolment shall be made by officers required by law to file the returns, such as but not limited to the following:  For domestic corporations: the President, Vice President or Treasurer;  For partnerships: the managing partner;  For joint ventures: the managing head;  For resident foreign corporations: the Head Country Manager. In relation to Section V(C)(5) of the Order, the authorized principal officer may delegate the enrolment and filing of returns provided that a duly notarized authorization certificate was issued by the principal officer/s to the identified company personnel. In case of change of authorized company representative, the principal officer shall request for password reset from their respective RDO and shall issue another duly notarized authorization certificate to the newly-identified company personnel. All accredited tax agents or practitioners shall initially use the Offline eBIRForms Package for the preparation of tax returns. The duly accomplished returns shall be filed manually and the tax due shall be paid at any AAB located within the territorial jurisdiction of the RDO where the non-eFPS taxpayer they represent is registered. In case of ‘no payment returns’, the same shall be filed manually with the RDO where the taxpayer they represent is registered or with the concerned RCO under the same RDO, whichever is applicable. The use of the Online eBIRForms System shall be used upon availability of the system to be announced by the BIR.