REVENUE MEMORANDUM CIRCULAR NO. 91-2021 issued on August 3, 2021 provides the guidelines in the filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the period from August 6 to August 20, 2021 for taxpayers under Enhanced Community Quarantine (ECQ) and Modified Enhanced Community Quarantine (MECQ).
                The deadline for filing of returns and payment of the corresponding taxes falling within the abovementioned dates are extended for a period of fifteen (15) calendar days from August 20, 2021. However, if the ECQ and/or MECQ will be extended, then filing and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the period shall also be extended by fifteen (15) calendar days from the lifting of the ECQ and/or MECQ. Taxpayers during the said period may:
                   a. Pay internal revenue taxes at the nearest Authorized Agent Banks (AABs),
                       notwithstanding RDO jurisdiction;
                   b. File and pay the corresponding tax due thereon to the concerned Revenue Collection
                       Officers (RCOs) of the nearest Revenue District Office (RDO), even in areas where there
                       are Authorized Agent Banks (AABs). 
             Provided that payment of internal revenue taxes in cash should not exceed Twenty Thousand Pesos (₱ 20,000.00), while those for check payment will have no limitation ifthe same is made with RCO in the district office. 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; and
                   c. Pay taxes through the following online payment facilities:
                        • Land Bank 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 (depositors of RCBC, Robinsons Bank and Union 
                          Bank);
                        • Development Bank of the Philippines (DBP) Pay Tax Online – for holders of
                           Visa/Mastercard, Credit Card and/or Bancnet ATM/Debit Card;
                        • Union Bank Online Web and Mobile Payment Facility – for taxpayer who has an
                           account with Union Bank of the Philippines; and
                         • Mobile Payment (GCash/PayMaya).
                If the extended deadline falls on a non-working holiday or a holiday, the same shall be on the next working day.