Special InTAX: August 2021 Issue 1 | Volume 1

 

Bureau of Internal Revenue

 

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 91-2021, 03 August 2021, to extend the deadline of filing of returns and payments of the corresponding taxes due thereon and submission of reports and attachments falling within the period of 6 August  2021 to 20 August 2021 for taxpayers within the areas under Enhanced Community Quarantine (ECQ) and Modified Enhanced Community Quarantine (MECQ).

The deadline falling within the abovementioned dates are hereby extended for a period of fifteen (15) calendar days from 20 August 2021. However, if the ECQ and/or MECQ will be extended, then the filing of returns and payments of taxes due within the period shall also be extended by fifteen (15) calendar days from the lifting of the ECQ and/or MECQ.

Taxpayers during this period may:

1.  Pay internal revenue taxes at the nearest Authorized Agent Banks (AABs) notwithstanding RDO jurisdiction;

2.  File and pay the corresponding tax due thereon to the concerned Revenue Collection Officers (RCOs) of the nearest Revenue District Office (RDOs), even in areas where there are AABs.

Provided that payment of internal revenue taxes in cash should not exceed Twenty Thousand Pesos (P20,0000.00), while those who opt for check payment will have no limitation if the same is made within the same RCO of the district office. Provided further that all checks shall be made payable to the BIR (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 will no longer be indicated therein; and

3.  Pay taxes through the following online payment facilities:

• Land Bank of the Philippines (LBP) Link.Biz Portal;

• Development Bank of the Philippines (DBP) Pay Tax Online;

• Union Bank Online Web and Mobile Payment Facility; and

• Mobile Payment (GCash/PayMaya)

If the extended deadline falls on a non-working day or a holiday, the same shall be on the next working day.

 

Attached is the full text of the issuance.

Revenue Memorandum Circular No. 91 – 2021