REVENUE REGULATIONS NO. 9-2002 issued on July 5, 2002 amends pertinent provisions of RR Nos. 9-2001 and 1-98 relative to the filing of tax returns and payment of taxes through the Electronic Filing and Payment System (EFPS). Beginning July 1, 2002, large taxpayers shall e-file all the tax returns that can be filed electronically through the EFPS. E-payment of taxes due thereon shall remain optional until July 31, 2002. However, unless otherwise notified by the Commissioner of Internal Revenue, for all returns that will be filed starting August 1, 2002, e-payment of the taxes due thereon through EFPS shall become mandatory. Beginning also on July 1, 2002, two hundred (200) non-large taxpayers identified by the BIR shall have the option to avail of the EFPS in filing their returns, which taxes due thereon may be paid manually or via EFPS. A taxpayer that will e-pay shall enroll with any EFPS Authorized Agent bank (AAB) where he/it intends to pay through the bank debit system. However, large taxpayers’ enrollment shall be limited only to the EFPS AABs authorized to serve them and who are capable to accept e-payments. For large taxpayers who intend to pay their taxes manually, the same shall be made at the AABs servicing the aforesaid taxpayers with respect to large taxpayers registered with the Large Taxpayers Service or at the AABs servicing the taxpayers under the jurisdiction of the Large Taxpayers District Offices. E-payments shall be made within the day the return is electronically filed, while manual payments, where allowed, shall be made within the banking hours of the day when the return was electronically filed following the “pay-as-you-file” principle. 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 the Confirmation Number is issued to the taxpayer and to the BIR by the AAB. In addition, an Acknowledgement Number shall be issued by the AAB to the BIR to confirm that the tax payment has been credited to the account of the government or recognized as internal revenue tax collection by the Bureau of Treasury