REVENUE MEMORANDUM CIRCULAR NO. 125-2021 issued on December 16, 2021 informs taxpayers that electronically filed One-Time Transactions (ONETT) may now be paid through any of the following online payment facilities:
a. Land Bank of the Philippines’ (LBP) Link.Biz Portal – for taxpayers who have
ATM account with LBP and/or for holders of Bancnet ATM/Debit/Prepaid Card
and taxpayer utilizing PesoNet facility (depositors of RCBC, Robinsons Bank and
Union Bank);
b. Development Bank of the Philippines’ (DBP) Pay Tax Online – for holders of
Visa/Mastercard Credit Card and/or Bancnet ATM/Debit Card; and
c. Union Bank Online Web and Mobile Payment Facility – for taxpayers who have
account with Union Bank of the Philippines.