Summary
RMC No. 87-2024 answers frequently asked questions on filing tax returns and paying taxes under RR No. 4-2024, which implements RA No. 11976 (EOPT Act).
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Key points
- eFPS and eBIRForms. Taxpayers enrolled in eFPS keep using it, and may use eBIRForms only when an advisory says eFPS is unavailable. Taxpayers mandated to use eFPS but not enrolled may now use eBIRForms to file electronically, and pay electronically or manually through an RCO or AAB until their eFPS enrolment is approved.
- When manual filing is allowed. Manual filing is allowed when eFPS, eBIRForms and the Tax Software Providers are unavailable, when the form is not yet on any electronic platform, or for a justifiable reason determined by the Commissioner or his authorized representative.
- Payment during downtime. During system unavailability, taxpayers may pay to any RCO or AAB. RCOs accept cash payments not exceeding ₱20,000.00, with no limit on checks.
- Attachments and wrong venue. Attachments to electronic returns go through the eAFS or eSubmission Facility, or manually to the RDO if those are unavailable, with the document list in Annex A. The 25% surcharge for wrong venue filing is no longer imposed on those who pay manually to an AAB outside their RDO’s jurisdiction.
- ePay gateways. Listed gateways are LBP Link.Biz Portal, DBP Pay Tax Online, UBP Online/The Portal, and the Tax Software Providers MyEG and MAYA. Taxpayers bear any convenience fee charged by a Tax Software Provider or mobile company.
- Late filing and checks. For late filing, taxpayers go to the RDO to compute penalties and pay to any AAB. Checks must show the required payee data: for AABs, the collecting bank and FAO Bureau of Internal Revenue, and for RCOs, Bureau of Internal Revenue. If the receiving AAB is offline, payment may be moved to another branch of the same AAB, with the branch name, taxpayer name and TIN written legibly on the back of the check.
Who is affected
- Taxpayers filing returns and paying taxes under RR No. 4-2024
- Taxpayers mandated to use eFPS but not enrolled
- eFPS-enrolled taxpayers
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.