REVENUE REGULATIONS NO. 26-2002 issued on December 19, 2002 amends further RR No. 9-2001, as amended, by providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System (EFPS) based on industry classification. For purposes of filing returns under the EFPS, the taxpayers classified under the business industries specified in the Regulations shall be required to file the Monthly Withholding Tax Returns (except withholding of Value-Added Tax), Monthly VAT Declarations and Monthly Percentage Tax Returns on or before 10:00 PM of the due dates prescribed in the Regulations. The return for withholding of Value-Added Tax shall be filed on or before the 10th day of the following month, which is likewise the due date for the payment of this type of withholding tax. For the electronic payment of tax for the returns required to be filed earlier under the staggered filing system, the taxpayer upon e-filing shall, still using the facilities of EFPS, likewise give instruction to the Authorized Agent Bank to debit its account for the amount of tax on or before the due date for payment thereof as prescribed under prevailing/applicable laws/regulations.