Special InTAX: October 2020 Issue 1 | Volume 3

Bureau of Internal Revenue

 

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

Revenue Memorandum Circular (RMC) No. 108-2020, 1 October 2020, to prescribe the use of the following BIR Forms relative to the implementation of the Voluntary Assessment and Payment Program (VAPP):

• BIR Form No. 2119 – VAPP Application Form; and
• BIR Form No. 0622 –VAPP Payment Form.

The above forms are already available in the BIR website. However, the forms are not available in the electronic Filing and Payment System (eFPS) and the electronic Bureau of Internal Revenue Forms (eBIRForms). Hence, taxpayers registered in the eFPS/eBIRForms shall download the PDF version of the form, and completely fill out the applicable fields.

Payment of the tax due shall be made through any BIR Authorized Agent Bank (AAB) where the taxpayer is registered or has jurisdiction over the transaction. Payment through BIR electronic payment channels (e.g., G-Cash and PayMaya) is not allowed.

RMC No. 110-2020, 24 September 2020, to clarify the proper modes of service of an electronic Letter of Authority (eLA).

The eLA shall be served to the taxpayer through personal service by delivering personally a copy of the eLA to his registered or known address or wherever he may be found. Personal or substituted service of the eLA shall be effected by the Revenue Officer (RO) assigned to the case. However, such service may also be made by any BIR employee duly authorized for the purpose.

In cases where personal service is not possible, the eLA shall be served either by substituted service or by mail. However, substituted service can only be resorted to when the party is not present at the registered or known address.

Substituted service shall be done as follows:

1. The eLA may be left at the party's registered address, with his clerk or with a person having charge thereof.

2. If the known address is a place where business activities of the party are conducted, the eLA may be left with his clerk or with a person having charge thereof.

3. If the known address is the place of residence, substituted service can be made by leaving the eLA with a person of legal age residing therein.

4. If no person is found in the party's registered or known address, the ROs concerned shall bring a barangay official and two (2) disinterested witnesses to the address so that they may personally observe and attest to such absence. The original copy of the eLA shall be given to said barangay official.

5. Should the party be found at his registered or known address or any other place but refuses to receive the eLA, the ROs concerned shall bring a barangay official and two (2) disinterested witnesses in the presence of the party so that they may personally observe and attest to such act of refusal. The original copy of the eLA shall be given to said barangay official.
 

Service by mail shall be done by sending a copy of the eLA through the following:

 1. Registered mail with an instruction to the Postmaster to return the mail to the sender after ten (10) days, if undelivered; or

2. Reputable professional courier service; or

3. Ordinary mail, if no registry or reputable courier is available in the locality of the taxpayer.
 

Personal service is complete upon actual delivery of the eLA to the taxpayer or his representative. Service by registered mail is complete upon actual receipt by the taxpayer or after five (5) days from the date of receipt of the first notice of the postmaster, whichever date is earlier.

Service by ordinary mail is complete upon the expiration of ten (10) days after mailing.

Service to the tax agent/practitioner, who is appointed or authorized by the taxpayer in accordance with existing revenue issuances, shall be deemed service to the taxpayer.

 

Attached are the full texts of the issuances.

RMC No. 108-2020

RMC No. 108-2020 Annex A

RMC No. 108-2020 Annex B

RMC No.110-2020