RMC No. 108-2020: Prescribes the use of BIR Form Nos. 2119 – Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form No. 0622 – VAPP Payment Form pursuant to Revenue Regulations No. 21-2020

Key points

1. Where to get the forms. Both forms are on the BIR website (www.bir.gov.ph) under the BIR Forms section. They are not available in the eFPS or the eBIRForms.
2. Filing by eFPS and eBIRForms taxpayers. Taxpayers registered in the eFPS or eBIRForms must download the PDF version and fill out all applicable fields.
3. Where to pay. Payment is made through any BIR Authorized Agent Bank or the Collection Officer where the taxpayer is registered or has jurisdiction over the transaction.
4. E-payment not allowed. Payment through BIR electronic payment channels, such as G-Cash and PayMaya, is not allowed.

Who is affected

• Taxpayers registered in eFPS or eBIRForms