Special InTAX: January 2022 Issue 1 | Volume 3

 

Bureau of Internal Revenue

 

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

Tax Advisory on 5 January 2022 stating that taxpayers in areas affected by the Alert Level 3 classification may file returns and pay corresponding taxes due thereon at the nearest Authorized Agent Bank (AABs) or to the authorized Revenue Collection Officers (RCOs), notwithstanding Revenue District Office jurisdiction. No penalty shall be imposed for the wrong venue filing of returns and payment of taxes.

For payment through Revenue Collection Officer (RCO), concerned taxpayers may pay internal revenue taxes in cash and in check regardless of the amount, provided that all checks shall be made payable to the Bureau of Internal Revenue.

Taxpayers may file returns through eBIR Forms System and pay taxes thru the following electronic payment (ePay) facilities:

• Land Bank of the Philippines (LBP) Link.Biz Portal – for taxpayers who have ATM account with LBP and/or holder of BancNet ATM/Debit/Prepaid Card and taxpayer utilizing PCHC PayGate or PesoNet facility (depositors of RCBC, Robinsons Bank, Union Bank, BPI and PSBank);

• Development Bank of the Philippines’ (DBP) Pay Tax Online – for holders of Visa/Mastercard Credit Card and/or BancNetATM/Debit Card;

• Union Bank of the Philippines (UBP) Online/ The Portal – for taxpayers who have an account with UBP or InstaPay using UPAY Facilities; and

• Mobile Payment/ Taxpayer Software Provider (TSP) through GCash, PayMaya and MyEG.

Bank Bulletin No. 22-2021, 5 January 2022, to inform the acceptance of tax returns and payments from taxpayers under the areas classified as Alert Level 3 per Inter-Agency Task Force (IATF) Resolution No. 155 in the National Capital Region (NCR), Cavite, Bulacan and Rizal for the period January 3 to 15, 2022.  All AABs shall:

1.  Accept all tax payments from taxpayers registered under the RDOs in the areas placed under Alert Level 3, including out-of-district returns and follow the following procedures:

a.  Stamp the words “Out-of-District” on the face of the returns;

b. Batch the out-of-district returns separately; and

c. Encode the tax payment data using the Limited Data Bank Entry System (LBDES)/ Bank System indicating the RDO of the accepting AAB branch in the required field of the LBDES/ Bank System and NOT the RDO number of the taxpayer.

2.  Accept check payments from any taxpayer even without the name of receiving AAB branch indicated in the check during the said period, provided that all check tax payments shall be made payable to the Bureau of Internal Revenue.

3.  Accept all out-of-district returns with payments from taxpayers paying thru check even if the said checks have different collecting AAB branch name, provided that the payment is made through the same AAB. The taxpayer shall indicate the name of receiving AAB branch that received the payment at the back of the check.

This Bank Bulletin shall take effect immediately until the Alert Level 3 has been lifted.

 

Attached are the full texts of the said issuances.

Bank Bulletin No. 2022-01

Advisory by CIR