RMC No. 79-2020: Provides the guidelines in the filing of various returns and payment of tax due thereon by taxpayers under the jurisdiction of National Capital Region, Bulacan, Cavite, Laguna and Rizal

Key points

1. Covered taxpayers. Taxpayers registered under RDO Nos. 24 to 34 and 38 to 54B may file and pay at the nearest Authorized Agent Banks (AABs), regardless of RDO jurisdiction.
2. Revenue Collection Officers. They may also file and pay to the Revenue Collection Officers (RCOs) of the nearest RDO, even where there are AABs. Cash payment must not exceed Twenty Thousand Pesos (₱ 20,000.00), and check payment with the RCO in the district office has no limit.
3. Checks. Checks are payable to the Bureau of Internal Revenue, with or without the “Name and TIN of the taxpayer” on the check. The receiving AAB’s name and branch may no longer be written on it.
4. eFPS and eBIRForms filers. eFPS-enrolled taxpayers keep settling taxes with their AAB. Taxpayers filing through eBIRForms, mandated or not, may pay through DBP Pay Tax Online, LandBank Link.biz Portal, Union Bank Online Web and Mobile Payment Facility, or GCash/PayMaya. eFPS taxpayers who have difficulty with the system file manually and pay through these venues.
5. Duration. The Circular is effective immediately until the MECQ is lifted and the areas are placed under General Community Quarantine (GCQ).

Who is affected

• Taxpayers registered under RDO Nos. 24 to 34 and 38 to 54B in NCR, Bulacan, Cavite, Laguna and Rizal

Deadlines and effectivity

• MECQ period: August 4 to August 18, 2020
• Effective immediately until the areas are placed under GCQ