REVENUE MEMORANDUM CIRCULAR NO. 79-2020 issued on August 5, 2020 provides the guidelines for the filing of various returns and payment of tax due thereon by taxpayers under the jurisdiction of National Capital Region (NCR), Bulacan, Cavite, Laguna and Rizal during the period of Modified Enhanced Community Quarantine (MECQ) from August 4 to August 18, 2020.
All concerned taxpayers duly registered under the jurisdiction of Revenue District Office (RDO) Nos. 24 to 34 and 38 to 54B may file their tax returns and pay the internal revenue taxes at the nearest Authorized Agent Banks (AABs), notwithstanding Revenue District Office (RDO) jurisdiction.
Said taxpayers may also file and pay the corresponding tax 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. Provided further, that all checks shall be made payable to Bureau of Internal Revenue (with or without “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 who are enrolled in eFPS shall continue to settle their tax liabilities with the AAB where the taxpayer is enrolled, while for those who will file through the eBIRForms Facility, whether mandated or not mandated, may use the following payment options:
• Development Bank of the Philippines’ (DBP) Pay Tax Online – for holders of Visa/Mastercard Credit Card and/or BancNet ATM/Debit Card
• LandBank of the Philippines (LBP) Link.biz Portal – for taxpayers who have ATM account with LBP and/or holders of BancNet ATM/Debit/Prepaid Card and taxpayer utilizing PesoNet facility for depositors of RCBC, Robinsons Bank and Union Bank
• Union Bank Online Web and Mobile Payment Facility – for taxpayers who have an account with Union Bank of the Philippines
• Mobile Payment – GCash/PayMaya Taxpayers who will avail of the electronic payment (ePay) facilities may access the abovementioned ePay facilities via the BIR Website (www.bir.gov.ph). Taxpayers may also directly access the following AAB links:
• LBP – www.lbp-eservices.com/egps/portal/index.jsp
• DBP – www.dbppaytax.com
• Union Bank – online.unionbankph.com For taxpayers who will avail of GCash and PayMaya payment facilities, they shall download the said Apps from the Google Play Store, Apple App Store or Huawei AppGallery and install the same in their mobile phones.
Taxpayers enrolled in eFPS who may experience difficulty using the eFPS shall manually file their tax returns and pay the corresponding taxes due thereon through the abovementioned payment venues.
The Circular shall take effect immediately until the MECQ has been lifted and the NCR, Bulacan, Cavite, Laguna and Rizal areas are placed under General Community Quarantine (GCQ).