REVENUE MEMORANDUM ORDER NO. 8-2019 issued on February 8, 2019 prescribes
the policies and guidelines in certifying through the Electronic Tax Software Provider
Certification System (eTSPCert System) the tax return filing, and/or payment solutions
developed by third party commercial providers.
The Order shall be applicable to Tax Software Providers (TSPs) who develop
electronic tax return filing, and/or payment solution for their own clients, for sale as an offthe-shelf solution, or for subscription. An individual or non-individual TSP is eligible to
apply for testing and certification of their Tax Return Filing/Payment Solution (TFPS)
provided said TSP is registered with the BIR.
The TSPs may submit their solutions for testing and certification as an: (1) e-filing;
(2) e-payment; and (3) combination of e-filing and e-payment solution. The TSP who
applies for certification of the TFPS shall enroll in the eTSPCert System accessible at the
BIR website (www.bir.gov.ph). The applied TFPS shall undergo evaluation, testing and
certification.
The Bureau shall issue certification (eCert ID and Certificate) for each approved
BIR form application, provided that the output of the tax return filing and/or payment
solution has passed the prescribed testing procedures. The file structures of the tax
returns and payment form required by the BIR shall be adopted by the TSP in the
submission of the return in XML format /payment in .CSV files. TSP shall ensure that their
TFPS will generate correct tax/payment information. However, the accuracy and
truthfulness of the input data shall be the responsibility of the concerned taxpayer-client.
Certification for e-filing shall be issued per BIR form applied for while Certification
for e-payments shall be issued only once and covers all tax forms and types. TSPs
applying for e-filing integrated with e-payments need to complete certification for e-filing
before proceeding to e-payments testing and certification.
Non-Individual TSPs are allowed to assign three (3) authorized representatives in
the application for testing and certification of their TFPS. However, Individual TSPs are
not allowed to assign authorized representative.
BIR Forms listed in Annex A of the Order are initially available for tax return filing
solution certification. Such list, however, may be expanded to cover additional forms.
TSPs may select the tax forms they need to service their clients.
The TSP who shall apply for certification of their TFPS shall partner with any of the
Authorized Agent Banks (AABs) and shall accept the terms and conditions of the Terms
of Service Agreement (TOSA) set forth by the Bureau. For this purpose, AABs shall apply
for BIR certification of their ePayment System in the eTSPCert System.
Non-AAB TSPs applying for ePayment or eFiling and ePayment Solution shall
partner with an AAB with ePayment facility. Nominated partner AABs of a non-AAB TSP
applying for ePayment integration that do not have certified BIR ePayment facility shall
apply for ePayment solution certification thru the eTSPCert System.
Certified TFPS may be used by Accredited Tax Agents to file the tax returns for
their clients. TSPs with Certified TFPS must ensure compliance with the provisions of
Republic Act No. 10173 (Data Privacy Act of 2012) in handling taxpayer information. They
are responsible for ensuring the protection, privacy and confidentiality of taxpayer data.
Due to the sensitivity of information being transmitted, TSPs must implement an efficient
security policy which will identify, authorize and track users of the system. The TSPs shall
be held responsible for any breach in their system, or any violations committed by their
users, whether authorized or unauthorized.
The AABs shall remain the BIR collection agent, and as such, TSPs with certified
tax filing solution can enter agreements for technical integration with internet banking
collection or internet payment gateways of AABs.
TSPs shall notify in writing the BIR Collection Service, copy furnished Information
Systems Group, for modifications or upgrades of their certified TFPS. Notifications shall
be made within thirty (30) calendar days from implementation of upgrade or modification.
The BIR shall announce via the BIR Website the issuance of new versions of
eBIRForms. The modified TSP tools and XML files for the new versions of the format
should be applied for re-testing and certification by the TSP, and should be available for
download within sixty (60) days from posting of the announcement.
The TFPS Certification shall be revoked by the BIR upon occurrence of any of the
following:
a. Any misrepresentation committed in any of the submitted documents or
information provided in the enrollment and application form; or
b. Continuing or repeated non-compliance, willful violation, or non-performance
of terms and conditions outlined in the terms of service agreement for the use
of the system; or
c. Connivance with taxpayers to under-declare taxes due and paid; or
d. Non-application for re-testing within the prescribed period of 60 days from the
date of publication of the announcement informing the public of new versions
of eBIRForms; or
e. Failure to inform BIR of any enhancement in the certified TFPS.
TSPs are required to submit a list of their taxpayer-clients (both VAT and nonVAT). VAT-registered TSPs shall follow the existing issuance on the submission of
Summary List of Sales (SLS) prescribed under RR No. 8-2002 and amended by RR No.
1-2013.