REVENUE MEMORANDUM CIRCULAR NO. 33-2017 issued on April 26, 2017 allows all taxpayers who are mandated to use the Electronic Filing and Payment System (eFPS) to file their BIR Form Nos. 2550Q, 2550M and 2551M thru the eBIRForms facility, as well as to pay the corresponding taxes due therefrom, if any, thru “over-the-counter” transaction 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, 2017.