On 5 September 2014, the Philippines Bureau of Internal Revenue issued Revenue Regulations No. 6-2014 mandating the use of electronic bureau of internal revenue forms (eBIRForms) for the filing of all tax returns by non-electronic filing and payment system (non-eFPS) filers. The regulation applies particularly to accredited tax agents/practitioners, accredited printers of principal and supplementary receipts/invoices, and one-time transaction (ONETT) taxpayers. Additional details can be found in the full Revenue Regulations No. 6-2014 .