Special InTAX: August 2020 Issue 1 | Volume 2

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

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Bureau of Internal Revenue

 

The Bureau of Internal Revenue (BIR) issued the following:

Revenue Memorandum Circular (RMC) No. 79-2020, 05 August 2020, to inform on the procedure for filing of various returns and payments of taxes due thereon of taxpayers under the jurisdiction of National Capital Region (NCR), Bulacan, Cavite, Laguna and Rizal during the Modified Enhanced Community Quarantine (MECQ) from 4 August 2020 to 18  August 2020.

The RMC provides that all concerned taxpayers under the jurisdiction of Revenue District Office (RDO) Nos. 24 to 34, 38 to 54B may follow the following procedure for filing and payment:

Manner of Filing

Filing and Payment Procedure

Manual Filers

1.      File the tax return and pay their taxes at the nearest Authorized Agent Banks (AABs), notwithstanding RDO jurisdiction;

 

or

 

2.      File the tax return and pay the corresponding tax due to the concerned Revenue Collection Officers (RCOs) of the nearest RDO, even in areas where there are AABs, provided that payment of taxes in cash do not exceed PHP20,000.00. 

 

For check payment, there will be no limitation if the same is made with the RCO in the district office. Check payment from any taxpayer shall be made payable to BIR (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.

 

eFPS Filers

Payment will be made with the AAB where the taxpayer is enrolled.

 

eBIRForms, whether mandated or not

The following are the payment options:

 

a.      Development Bank of the Philippines' (DBP) Pay Tax Online (for holders of Visa/Mastercard Credit Card and/or BancNet ATM/Debit Card);

b.      LandBank of the Philippines (LBP) Link.biz Portal (for taxpayers who have an ATM account with LBP and/or holders of BancNet ATM/Debit/Prepaid Card and taxpayers utilizing Peso Net facility for depositors of RCBC, Robinsons Bank and Union Bank);

c.      Union Bank Online Web and Mobile Payment Facility (for taxpayers who have an account with Union Bank of the Philippines)

d.      Mobile Payment (GCash/PayMaya)

e.      Taxpayers who will avail of the electronic payment (ePay) may access the above­mentioned ePay facilities by accessing the BIR website. Click the “ePay” icon, and the user shall be directed to the ePayment icons. 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

 

 

The RMC shall take effect immediately until the MECQ has been lifted and NCR, Bulacan, Cavite, Laguna and Rizal are placed under GCQ.

Bank Bulletin No. 2020-11, 05 August 2020, to inform on the acceptance of tax payments for all taxpayers under the jurisdiction of NCR, Bulacan, Cavite, Laguna and Rizal during the MECQ from 4 August 2020 to 18 August 2020.

The Bank Bulletin provides that all AABs shall:

1.         Accept all tax payments from taxpayers registered under RDO Nos. 24 to 34, 38 to 54B, even out-of-district returns;

2.         Accept over-the-counter filing of returns and payment of taxes due thereon by eFPS filers who encountered a problem in paying through eFPS. Taxpayers may present a printed copy of the pop-up message screenshot as proof of unsuccessful eFiIing and/or copy of efiled returns; and

3.         Accept check payments from any taxpayer even without the name of the receiving AAB branch indicated in the check during the MECQ period, provided that all check tax payments shall be made payable to BIR.

The Bank Bulletin shall take effect immediately until the MECQ has been lifted and NCR, Bulacan, Cavite, Laguna and Rizal are placed under GCQ.

 

Attached are the full texts of the issuances

Bank Bulletin No. 2020-11

RMC No. 79-2020

 

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