REVENUE MEMORANDUM CIRCULAR NO. 13-2020 issued on February 7, 2020 circularizes the availability of BIR Form Nos. 1600-VT (Monthly Remittance Return of ValueAdded Tax Withheld) and 1600-PT (Monthly Remittance Return of Other Percentage Taxes Withheld) January 2018 Version.

The revised manual returns are already available in the BIR website (www.bir.gov.ph) under the BIR Forms-Payment/Remittance Forms Section. However, the returns are not yet available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms). Thus, eFPS/eBIRForms filers shall continue to use the existing BIR Form No. 1600 in the eFPS and in the Offline eBIRForms Package v7.5 in filing their tax
return. Once the forms are available in the eFPS or are already included in the new Offline BIR Package, a revenue issuance shall be released to announce the availability of the returns.
Manual filers shall download and print the PDF version of the form and completely fillout the applicable fields. Otherwise, said filers shall be subjected to penalties under Sec. 250 of the Tax Code, as amended. Payment of the tax due thereon, if any, for manual and eBIRForms filers shall be made thru:
a. Manual Payment
• Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Revenue District Office (RDO) where the taxpayer is registered; or
• In places where there are no AABs, the return shall be filed and the tax due shall be paid with the concerned Revenue Collection Officer under the jurisdiction of
the RDO using the Mobile Revenue Collection Officer System facility.
b. Online Payment
• Thru GCash Mobile Payment;
• Landbank of the Philippines (LBP) Linkbiz Portal – for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/Debit Card;
• Development Bank of the Philippines Tax Online – for taxpayers who are holders of VISA/Master Credit Card and/or Bancnet ATM/Debit Card; or
• Union Bank Online Web and Mobile Payment Facility – for taxpayers who have account with Union Bank.