Amends Section  2 of Revenue Regulation No. 9-2016 which further expand the coverage of taxpayers mandated to file tax returns through electronic Bureau of Internal Revenue Forms (eBIRForms), to wit:

  1. Accredited Tax Agents/Practitioners and all its client –taxpayers;
  2. Accredited Printers of Principal and Supplementary Receipts/Invoices;
  3. 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-OT (for BIR Form No. 1706 only) are excluded in the mandatory coverage from using the eBIR Forms;
  4. Those who shall file a “No Payment Return”;
  5. Government –Owned-or-Controlled Corporations (GOCCs);
  6. Local Government Units (LGUs), including Barangays; and
  7. Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA).”