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Home » RMC No. 108-2020

RMC No. 108-2020

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REVENUE MEMORANDUM CIRCULAR NO. 108-2020 issued on October 6, 2020 prescribes the use of BIR Form Nos. 2119 – Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form No. 0622 – VAPP Payment Form pursuant to Revenue Regulations No. 21-2020.

The said forms are already available in the BIR website (www.bir.gov.ph) under the BIR Forms section. However, the Forms are not available in the electronic Filing and Payment System (eFPS) and electronic Bureau of Internal Revenue Forms (eBIRForms). Hence, taxpayers registered in the eFPS/eBIRForms shall download the PDF version of the form and completely fill out the applicable fields.

Payment of the tax due thereon shall be made through any BIR Authorized Agent Bank or Collection Officer where the taxpayer is registered or having jurisdiction over the transaction, as the case may be. Payment through BIR electronic payment channels (e.g., G-Cash and PayMaya) is not allowable.

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