REVENUE MEMORANDUM CIRCULAR NO. 56-2020 issued on June 2, 2020 further clarifies the manner of filing of tax returns and payment of the corresponding taxes due thereon until June 14, 2020, as prescribed under Revenue Memorandum Circular No. 48-2020.
Concerned taxpayers may file their tax return and pay the internal revenue taxes at the nearest Authorized Agent Banks (AABs), notwithstanding Revenue District Office (RDO) jurisdiction.
They may also file and pay the same to the concerned Revenue Collection Officers (RCOs) of the nearest RDO, even in areas where there are AABs. Provided, that payment of internal revenue taxes in cash should not exceed Twenty Thousand Pesos (₱ 20,000.00) while check payment will have no limitation if the same is made with the RCO in the district office until June 14, 2020. Provided further, that all checks shall be made payable to Bureau of Internal Revenue (with or without “IFO Name and TIN of the taxpayer” written on the check, as previously required), and that the name and branch of the receiving AAB may no longer be indicated therein.
Taxpayers may also file their tax return through the eBIRForms facility and use the following payment options:
a. Over-the-Counter payment through AABs;
b. Revenue Collection Officers in areas where there are no AABs; and
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’ (DBP) 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)
Taxpayers who are enrolled in the Electronic Filing and Payment System (eFPS) shall continue to file through the system and settle their tax liabilities with the AABs where they are enrolled. Those who are not mandated to file and pay electronically has the option to use the eBIRForms facility or to file their tax returns manually. Filing of “no payment returns” shall also be made through the eBIRForms facility. In case of unavailability of internet connection to electronically file such returns, taxpayers shall manually file the returns to the nearest RDO.
In case of the unavailability of the BIR’s electronic filing facilities, taxpayers shall manually file the returns and pay the corresponding taxes due thereon through the
abovementioned payment venues.