1. Accredited tax agents or practitioners and all its client-taxpayers;
2. Accredited printers of principal and supplementary receipts/ invoices;
3. One-Time Transaction or Onett taxpayers who are classified as real estate dealers or developers; those who are considered as habitually engaged in the sale of real property and regular taxpayers already covered by eBlR forms. Thus, taxpayers who are filing BIR forms 1706, 1707, 1800, 1801 and 2000-OT (for BIR Form 1706 only) are excluded in the mandatory coverage from using the eBlR forms;
4. Those who shall file a “No Payment Return”;
5. Government-owned or -controlled corporations;
6. Local government units except barangays;
7. Cooperatives registered with the National Electrification Administration; and,
8. Local water utilities administration.
With the issuance of RR 4-2023, the exception for barangays is lifted. As a result, barangays are now included in the list of taxpayers required to file their tax returns using the eBIR Forms.
Please be guided accordingly.
Source:
P&A Grant Thornton
Certified Public Accountants