REVENUE REGULATIONS NO. 2-2002 issued on March 27, 2002 amends the coverage of the Electronic Filing and Payment System (EFPS) by making it mandatory for Large Taxpayers and optional for certain identified Non-Large Taxpayers to avail of the EFPS in the filing of their tax returns and the payment of taxes due thereon. Beginning calendar year 2001 and all fiscal years as well as calendar years thereafter, Large Taxpayers shall e-file their final adjustment Income Tax returns for the said calendar/fiscal years and e-pay the taxes due thereon through the EFPS on or before the 15th day of the fourth month following the close of the taxable year. For tax returns that will be filed until June 30, 2002, Large Taxpayers will have the option to pay their taxes electronically via EFPS or manually. Beginning July 1, 2002, Large Taxpayers are required to e-file all tax returns that can be filed electronically and e-pay the taxes due through the EFPS. Beginning also on the said date, two hundred (200) Non-Large Taxpayers identified by the BIR shall have the option to avail of the EFPS in filing their returns and paying the taxes due thereon. Other taxpayers not covered by the Regulations shall not file their tax returns and pay the taxes due thereon via the EFPS until the appropriate regulations shall have been issued. Identified taxpayers who would like to avail of the EFPS and/or required to file certain tax returns via the EFPS shall enroll in the system in accordance with the provisions of the applicable regulations, circulars and orders. In addition, a taxpayer that will e-pay shall enroll with any Authorized Agent Bank where he/it intends to pay through the bank debit system.