On 10 December 2014, the Philippines Bureau of Internal Revenue issued Revenue Regulations No. 10-2014 mandating that certain taxpayers make use of the Electronic Filing and Payment System (eFPS) for filing their returns and making tax payments. The taxpayers types included in the regulation are: Taxpayers included in the Taxpayer Account Management Program (TAMP), and Accredited importers, including prospective importers required to secure the Importer Clearance Certificates (ICCs) and Customs Broker Clearance Certificates (BCCs) The requirement generally applies from 1 January 2015. Additional details can be found in the full Revenue Regulations No. 10-2014.