REVENUE REGULATIONS NO. 5-2004 issued on May 14, 2004 further amends Revenue Regulations (RR) No. 9-2001 by providing for additional tax returns/forms which shall be filed through the Electronic Filing and Payment System (eFPS) and expanding the coverage and revising the requirements for eFPS enrollment. The additional returns/forms, which shall be filed through the eFPS, are the following: a. 2551 M – Monthly Percentage Tax; b. 0605 – Payment Form; c. 1600 – Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld; d. 1600WP – Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators e. 1601F – Monthly Remittance Return of Final Income Tax Withheld; f. 1604CF – Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes; g. 1604E – Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax; h. 1701 – Annual Income Tax Return for Self-Employed and Individuals, Estates, and Trusts (Including those with both Business Compensation Income); i. 1701Q – Quarterly Income Tax Return for Self-Employed Individuals, Estates, and Trusts (Including those with both Business and Compensation Income); j. 1704 – Improperly Accumulated Earnings Tax Return; k. 2000 – Documentary Stamp Tax Declaration/Return; l. 2200AN – Excise Tax Return for Automobiles and Non-Essential Goods; m. 2200M – Excise Tax Return for Mineral Products; and n. 2552 – Percentage Tax Return (for stock transactions). All BIR-prescribed tax returns may be filed electronically or manually upon the discretion of the Commissioner of Internal Revenue (CIR) except for returns of the large taxpayers (LT) being handled by the Large Taxpayers Service which shall be filed electronically. The CIR may, through a circular, mandate the returns that shall be filed electronically by non-large taxpayers taking into consideration the capability of the computer infrastructure of the BIR, and provided further, that the requirements of (a) Section 27 of Republic Act No. 8792, including any amendments that may be enacted thereon, and (b) any other law relating to electronic filing, creation and retention of documents used or to be used in transactions with government, are fully complied with. The coverage of the eFPS shall include the volunteering 200 or more non-LT previously identified by the BIR and the top 10,000 private corporations duly identified under RR No. 17-2003, provided, they are duly notified in writing by the Commissioner that they are already covered by the said Regulations. Returns of non-LTs shall include those of their branches, provided they are located in the computerized Revenue District Offices. Said provisions shall apply to returns to be filed starting July 1, 2004. Taxpayers required by the Regulations to avail of the eFPS shall adhere to the requirements of RMC No. 24-2001, including future updates thereof or amendments thereto. The Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld (BIR Form 1600) shall be filed on or before the 10th day of the following month. The filing of the Monthly Remittance Return of Final Income Tax Withheld (BIR Form 1601F), which has been newly added as among the returns that may be filed under the eFPS, shall follow the staggered due dates in the table provided in RR No. 9-2001. For all the other additional returns/forms included in the eFPS, the filing of the returns/forms shall be on or before the due dates provided for by applicable laws and regulations for the filing of a return/form and payment of the corresponding tax. Non-large taxpayers shall have the option to file a consolidated return in the head office following the procedures in RR No. 1-98 or to file returns on a per branch/facility basis. Provided, however, that they shall update first their registration with the affected/concerned Revenue District Offices by filing BIR Registration Update Form (BIR Form 1905) before they change their manner of filing returns. The Regulations shall take effect on July 1, 2004, or after fifteen (15) days following publication in a newspaper of general circulation, whichever comes later.