REVENUE MEMORANDUM CIRCULAR NO. 133-2020 issued on December 11, 2020 allows the manual filing of tax returns and manual payment of taxes due thereon during unavailability of the Electronic Filing and Payment System (eFPS) and due to typhoons Rolly and Ulysses.

In cases of unavailability of the Bureau’s eFPS, all Authorized Agent Banks (AABs) are advised under Bank Bulletin No. 2019-08 to accept “over-the-counter” filing of eFPS filers, provided that there is an attached printed copy of screen shot of the pop-up message as proof of the unsuccessful eFiling attempt in the eFPS.

Due to inaccessibility/unavailability of the eFPS between November 10 to 14, 2020, taxpayers enrolled in eFPS were not able to file their Withholding Tax returns (BIR Form Nos. 1600, 1601C, 0619-E and 0619F) and pay the corresponding taxes due thereon for the month of October 2020, whose remittance deadline fell on November 10, 2020. In this regard, remittance of Withholding Taxes by eFPS taxpayers can be made until the close of the banking hours of November 20, 2020 without collecting the corresponding penalties for late payment.

The extension for the remittance of Withholding Taxes is applicable only to eFPS taxpayers with activated ePayment accounts with the AABs. Accordingly, all concerned revenue personnel are directed to collect the appropriate penalties from non-eFPS taxpayers as well as eFPS taxpayer without AAB-activated ePayment accounts, for late remittance of Withholding Taxes covering the taxable month of October 2020 last November 20, 2020.

In cases where the eFPS is not yet accessible, concerned taxpayers who are mandated users of eFPS are temporarily allowed to manually file their respective tax returns and manually pay the taxes due thereon or pay taxes through any of the following online payment facilities applicable to them:
• Land Bank of the Philippines’ (LBP) Link.Biz Portal;
• Development of the Philippines’ (DBP) Pay Tax Online;
• Union Bank Online Web and Mobile Payment Facility; and
• Mobile Payment (Gcash/PayMaya)

Taxpayers who are mandated users of eFPS and eBIRForms System affected by Typhoon Rolly and Ulysess and are registered in the following areas under State of Calamity are temporarily allowed to manually file their respective tax returns and manually pay the taxes due thereon without imposition of corresponding penalties:
• Bicol region
• Calabarzon (Cavite, Laguna, Batangas, Rizal and Quezon)
• Mimaropa (Mindoro, Marinduque, Romblon and Palawan)
• Cagayan Province including Tuguegarao City
• Isabela Province
• Aurora Province
• Marikina

Concerned taxpayers are given an extension of fifteen (15) days on deadlines falling between November 15 and 30, 2020 to file returns and pay the corresponding taxes due thereon without imposition of corresponding penalties.

The filing of tax returns and the corresponding payment of taxes due thereon may be made by the said concerned taxpayers with the AABs via over-the-counter payment facilities. In cases where there are no AABs within the respective area where taxpayers are duly registered, the said taxpayers shall file their tax returns and pay the corresponding taxes due thereon with the Revenue.