REVENUE MEMORANDUM CIRCULAR NO. 93-2018 issued on November 5, 2018 announces the availability in www.bir.gov.ph and www.knowyourtaxes.ph of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.2, which includes the following revised BIRForms:
| BIR Form No. | Form Name |
|---|---|
| 1601C | Monthly Remittance Return of Income Taxes Withheld on Compensation |
| 1602Q | Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Deposits Substitutes/Trusts /Etc. |
| 1603Q | Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other Than Rank-and-File |
| 2551Q | Quarterly Percentage Tax Return |
The steps on how to use the new Offline eBIRForms Package are specified in the Circular.
Remittance of the taxes due, shall be made thru:
- Manual Payment
- Over-the-counter of the Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Revenue District Office (RDO) where the taxpayer is registered
- In places where there are no AABs, the return shall be filed and the tax due shall be paid/remitted with the concerned Revenue Collection Officer (RCO), thru the Mobile Revenue Collection Officers System (MRCOS) facility, under the jurisdiction of the RDO.
- Online Payment
- Thru GCash Mobile Payment
- Landbank of the Philippines (LBP) Linkbiz Portal, for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/Debit Card
- DBP Tax Online, for holders of VISA/Master Credit Card and/or Bancnet ATM/Debit Card