For us, tax accountants, it is always a great relief to see the tax returns we file stamped with "RECEIVED" by the Authorized Agent Bank (AAB)/Revenue District Office (RDO) in time for the most challenging tax filing deadline of the year.

It has been three years since online filing was launched by the Bureau of Internal Revenue 9BIR) to ease the burden of income tax filing. At first, floods of complaints online glitches and interpretation barriers from different government agencies, banks, and concerned taxpayers were encountered. But as time passed by, taxpayers have learned to adapt to sudden changes in the rules and procedures provided by the BIR.

E-filing, the third time around