REVENUE REGULATIONS NO. 9-2001 issued August 16, 2001 regulates the electronic filing of tax returns and payment of taxes. Large taxpayers and non-large taxpayers shall have the option to avail the Electronic Filing and Payment System (EFPS) in filing their returns and paying the taxes due thereon. Taxpayers registered with the Integrated Tax System (ITS) with e-mail account and internet access may enroll in the EFPS. A taxpayer who will e-pay shall enroll with any Accredited Agent Bank (AAB) where he intends to pay through the bank debit system. However, large taxpayers’ enrollment shall be limited only to the AABs authorized to serve them and who are capable to accept e-payments. Electronic returns shall be filed on or before 10:00 p.m. of the due date provided under applicable laws, regulations and other issuances of the BIR. The return is deemed filed on the date appearing in, and after a Filing Reference Number is generated and issued to the taxpayer via the EFPS. The tax due thereon is deemed paid after a Confirmation Number is issued to the taxpayer and to the BIR by the AAB. In addition, an Acknowledgement Number shall be issued by the BIR to the taxpayer to confirm that the tax payment has been credited to the account of the government. The electronic copies of the returns e-filed by a taxpayer can be assessed by him/it via the EFPS for a period of two (2) months from filing thereof. After this period, a taxpayer may secure a certification from the BIR containing the information supplied by him in the return. In cases of disputes regarding the contents of returns filed via the EFPS, the contents shown/stored in the ITS Server of the BIR shall govern. The taxpayer who e-files shall still manually file tax return only until December 31, 2001.