REVENUE REGULATIONS NO. 6-2014 issued on September 8, 2014 prescribes the mandatory use of Electronic Bureau of Internal Revenue Forms (eBIRForms) in the preparation and filing of all tax returns by non-Electronic Filing and Payment System (Non-eFPS) filers starting on September 1, 2014. Said Non-eFPS filers are accredited tax agents/practitioners and all its client taxpayers; accredited printers of principal and supplementary receipts/invoices; OneTime Transaction (ONETT) taxpayers; those who shall file a “No Payment” Return; Government-Owned or -Controlled Corporations; Local Government Units, except barangays; and Cooperative registered with the National Electrification Administration and Local Water Utilities Administration. Said Non-EFPS filers may opt to submit their tax returns manually using the eBIRForms Offline Package at their respective Revenue District Office (RDO) or electronically through the use of the Online eBIRForms System. The Accredited Tax Agents who are preparing and filing tax returns in behalf of their clients are likewise mandated to use the eBIRForms. Taxpayers with internet access shall download the eBIRForms Package from the BIR website (www.bir.gov.ph) while taxpayers without internet access shall download the eBIRForms Package from the BIR e-Lounges. The list of BIR forms available in the eBIRForms System is specified in the Regulations. Any provisions of other revenue issuances inconsistent herewith, including any requirement for the filing of a paper-based return are repealed, modified or amended accordingly. These Regulations shall take effect on all returns to be filed on September 1, 2014 or after fifteen (15) days following publication in a newspaper of general circulation, whichever comes later.