REVENUE REGULATIONS NO. 10-2014 issued on December 10, 2014 amends further Section 3 of Revenue Regulations No. 9-2001, as amended, expanding the coverage of taxpayers mandated to file tax returns and pay taxes through the Electronic Filing and Payment System (eFPS) to include taxpayers identified in the Taxpayer Account Management Program (TAMP) and accredited importers, including prospective importers required to secure the Importer Clearance Certificates (ICCs) and Customs Broker Clearance Certificates (BCCs). TAMP taxpayers are individual or juridical entities that have been identified by the Revenue District Offices based on selection criteria pursuant to existing revenue issuances. Accredited importers with BIR-ICCs and BIR-BCCs are importers and custom brokers (individuals, partnerships, corporations, cooperatives, associations,[whether taxable or nontaxable]), unless otherwise exempted, who/which secured accreditation from the BIR following existing revenue issuances, including prospective importer required to secure the said BIR-ICC and BIR-BCC.