REVENUE MEMORANDUM CIRCULAR NO. 25-2020 issued on March 17, 2020 prescribes the guidelines in the filing of the Annual Income Tax Return (AITR) for Calendar Year (CY) 2019 and submission of required attachments.

Despite of the one-month lockdown of the National Capital Region to prevent the further spread of COVID-19 virus, the filing of AITR for CY 2019 shall not be extended and shall still be done on or before April 15, 2020. However, to limit taxpayers’ exposure to persons who may be carriers or infected of the aforesaid virus, taxpayers who are not mandated to use the BIR electronic filing facilities [e.g. Electronic Filing and Payment System (eFPS), Electronic BIR Forms (eBIRForms) facility] are encouraged to use said facilities.

Taxpayers who are enrolled in the eFPS shall continue to settle their tax liabilities with the Authorized Agent Bank (AAB) where they are enrolled. For taxpayers who will file their AlTR through the eBIRForms facility, the following are the payment options:
a. Over-the-Counter payment through AABs;
b. Revenue Collection Officers in areas where there is no AABs;
c. Electronic/Online Payment:
i. LandBank 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 (depositor of RCBC and Robinsons Bank)
ii. Development Bank of the Philippines’ Pay Tax Online – for holders of Visa/Mastercard Credit Card and/or Bancnet ATM/Debit Card
iii. Union Bank Online Web and Mobile Payment Facility – for taxpayers who have an account with the Union Bank of the Philippines
iv. Mobile Payment (GCash/Paymaya)

The filing of tax returns manually can still be done by those who are not mandated to file and pay electronically if the AITR to be filed has tax due and payable. If there is no tax to be paid, the same are required to be filed through eBIRForms facility.

Considering the limitations in the preparation of the AlTR to be filed by concerned taxpayers due to the aforesaid lockdown, errors in the determination of their Income Taxes are possible. Hence, taxpayers, at any time, can amend their AlTR filed, provided the concerned taxable period has not yet been the subject of an audit. An amendment that will result to additional

Income Tax to be paid can still be paid without the imposition of corresponding penalties if the same are done not later than June 15, 2020. Moreover, required attachments to the electronically filed AlTR can be submitted to the Revenue District Office where the taxpayer is registered until June 15, 2020.