REVENUE REGULATIONS NO. 4-2023 issued on May 4, 2023 amends Section 2 of
Revenue Regulations No. 9-2016 which further expand the coverage of taxpayers mandated to
file tax returns through Electronic Bureau of Internal Revenue Forms (eBlRForms), to wit:
a. Accredited Tax Agents/Practitioners and all its client-taxpayers;
b. Accredited Printers of Principal and Supplementary Receipts/Invoices;
c. One-Time Transaction (ONETT) taxpayers who are classified as real estate
dealers/developers; those who are considered as habitually engaged in the sale of real
property and regular taxpayers already covered by eBIRForms. Thus, taxpayers who
are filing BIR Form No. 1706, 1707, 1800, 1801 and 2000-0T (for BIR Form No.
1706 only) are excluded in the mandatory coverage from using the eBIRForms;
d. Those who shall file a “No Payment Return”;
e. Government-Owned-or-Controlled Corporations (GOCCs);
f. Local Government Units (LGUs), including Barangays; and
g. Cooperatives registered with National Electrification Administration (NEA) and
Local Water Utilities Administration (LWUA).”