Summary
RMC No. 41-2021 provides guidelines on filing returns and paying taxes due within the period March 22, 2021 to April 30, 2021, because of the surge in COVID-19 cases.
Key points
- Filing and payment anywhere. During the period, returns may be filed and taxes paid anywhere, even outside the jurisdiction of the RDO where the taxpayer is registered.
- Electronic filing encouraged. Taxpayers not mandated to use eFPS and eBIRForms are encouraged to file electronically through the eBIRForms Facility and pay through any ePayment channel.
Who is affected
- Taxpayers with returns and payments due from March 22, 2021 to April 30, 2021
- Taxpayers not mandated to use eFPS and eBIRForms
Deadlines and effectivity
- Period covered: March 22, 2021 to April 30, 2021
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.