REVENUE REGULATIONS NO. 3-2009 issued on March 31, 2009 amends further Revenue Regulations (RR) No. 9-2001, as amended by RR Nos. 2-2002, 9-2002, 26- 2002, 5-2004 and 10-2007, by further expanding the coverage of taxpayers who shall file and/or pay through the Electronic Filing and Payment System (EFPS) to include the top 20,000 private corporations duly identified under RR No. 14-2008. Section 3 of RR No. 9-2001 was further amended to read as follows: “Section 3. Coverage. – “xxx xxx xxx “3.2 Non-large taxpayers. – The following Non-Large Taxpayers including their branches located in the computerized revenue district offices shall file their returns and pay their taxes thru EFPS to wit: “3.2.1 The volunteering two hundred (200) or more NonLarge Taxpayers xxx xxx xxx “3.2.2 Non-large taxpayers belonging to the top 20,000 private corporations duly identified under RR No. 14-2008 and notified by the Commissioner as such shall make use of the EFPS in filing their returns and in paying their taxes due thereon. Returns of said non-large taxpayers shall include those of their branches, provided, they are located in the computerized revenue district offices. The provision hereof shall apply to returns to be filed starting April 1, 2009. 3.3. Other Taxpayers – Xxx xxx xxx”