REVENUE MEMORANDUM CIRCULAR NO. 126-2021 issued on December 21, 2021 informs the taxpayers and others concerned of the availability of InstaPay via UPAY facility of the UnionBank of the Philippines (UBP) for the payment of internal revenue taxes.
        To pay taxes using InstaPay via UPAY, taxpayers shall access the BIR Website (www.bir.gov.ph) and click the ePay icon. The list of ePayment facilities icons will be displayed – click UPAY (Instapay) under the UnionBank icon. Click the instructional video link for the steps on how to pay taxes via UPAY. Taxpayers are required to file their corresponding tax returns using the electronic filing facilities of eBIRForms System.