NPM 031-2007

Requesting Entity: Bureau of Fire Protection

Issues Concern: Tax Returns Filed Through EFPS



Whether the filing of income and business tax returns electronically using the EFPS, pursuant to E.O. 398 and RR 3-2005, has already been adopted by the GPPB

The foregoing issuances have been adopted by the GPPB in its Circular No. 02-2005 dated 28 April 2005. Said Circular provides that in addition to the Class "A" Legal Documents required under the eligibility requirement in Sections 23.6 and 24.7 of the IRR-A of R.A. 9184, prospective bidders are obliged to submit tax returns and tax clearances in compliance with the provisions of E.O. 398 as implemented by RR 3-2005.

Based on the wordings of E.O. 398 and RR 3-2005, the filing of income tax and business tax returns through the EFPS is mandatory and applicable to all corporations, partnerships, or single proprietorships.