REVENUE MEMORANDUM CIRCULAR NO. 31-2018 issued on May 9, 2018 allows all taxpayers who are mandated to use the electronic Filing and Payment System to file tax returns, which deadline falls on April 25, 2018, thru the eBIRForms facility, as well as to pay the corresponding taxes due therefrom, if any, thru “over-the-counter” with any Authorized Agent Bank falling under the jurisdiction of the Revenue District Office where the taxpayers are registered without the corresponding payment of penalties for late filing, until April 26, 2018.