Mandatory eFPS filing and payment
Mandatory eFPS filing and payment for Ecozone and Freeport enterprises
The coverage of eFPS has been further expanded to include all economic zone or free port enterprises and other entities which are registered with any of the following authority or incentive-giving agency of the government:
1. Philippine Economic Zone Authority (PEZA)
2. Board of Investments (BOI)
3. Subic Special Economic Zone
4. Clark Special Economic Zone
5. Clark Freeport Zone
6. Poro Point Freeport Zone
7. Morong Special Economic Zone
8. John Hay Special Economic Zone
9. Cagayan Special Economic Zone
10. Export Development Council
11. Tourism and Infrastructure and Enterprise Zone Authority
12. PHIVIDEC Industrial Authorithy
The mandatory eFPS filing and payment for these enterprises shall take effect on February 07, 2010 which is the date of the effectivity of the regulations. These entities need not wait for BIR notification to enroll to the eFPS. For the procedure in enrolling to eFPS, please access the BIR website at www.bir.gov.ph.
For further details, please see attached copy of Revenue Regulation No. 01-10.