Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMC No. 133-2020: Allows manual filing of tax returns and manual payments of taxes due thereon during unavailability of the Electronic Filing and Payment System due to typhoon Rolly and Ulysess

Files
Download this file

Summary

RMC No. 133-2020 allows manual filing of tax returns and manual payment of taxes while the eFPS was unavailable and in areas hit by typhoons Rolly and Ulysses.

Key points

  1. Over-the-counter filing when eFPS is down. Under Bank Bulletin No. 2019-08, Authorized Agent Banks accept over-the-counter filing of eFPS filers with a printed screenshot of the pop-up message as proof of failed eFiling.
  2. Withholding tax remittance for October 2020. The eFPS was unavailable from November 10 to 14, 2020, so remittance of Withholding Taxes (BIR Form Nos. 1600, 1601C, 0619-E and 0619F) due November 10, 2020 could be made until the close of banking hours of November 20, 2020 without penalties. This applies only to eFPS taxpayers with AAB-activated ePayment accounts, and penalties are collected from non-eFPS taxpayers and eFPS taxpayers without them.
  3. Manual filing and payment options. Mandated eFPS users may temporarily file manually and pay manually or through LBP Link.Biz Portal, DBP Pay Tax Online, Union Bank Online Web and Mobile Payment Facility, or GCash and PayMaya.
  4. Calamity areas. Mandated eFPS and eBIRForms users registered in the Bicol region, Calabarzon, Mimaropa, Cagayan Province including Tuguegarao City, Isabela Province, Aurora Province and Marikina may file and pay manually without penalties. They also get a fifteen (15) day extension on deadlines falling between November 15 and 30, 2020.
  5. Where to file and pay. Filing and payment are made with AABs over the counter. Where there is no AAB, they are made with Revenue Collection Officers authorized by the RDO, or through GCash and PayMaya.

Who is affected

  • eFPS-enrolled taxpayers
  • Taxpayers registered in the Bicol region, Calabarzon, Mimaropa, Cagayan Province, Isabela Province, Aurora Province and Marikina

Deadlines and effectivity

  • Withholding Tax remittance until close of banking hours of November 20, 2020
  • eFPS unavailable November 10 to 14, 2020
  • 15-day extension for deadlines falling between November 15 and 30, 2020

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.