Summary
RMC No. 56-2020 further clarifies how returns are filed and internal revenue taxes paid until June 14, 2020, as prescribed under RMC No. 48-2020.
Key points
- Where to file and pay. Taxpayers may file and pay at the nearest Authorized Agent Banks (AABs), regardless of RDO jurisdiction. They may also file and pay to the Revenue Collection Officers (RCOs) of the nearest RDO, even in areas with AABs.
- Cash and check rules. Cash payment must not exceed Twenty Thousand Pesos (₱ 20,000.00), while check payment with the RCO in the district office has no limit. Checks are payable to the Bureau of Internal Revenue, with or without the “IFO Name and TIN of the taxpayer”, and the receiving AAB’s name and branch may no longer be written on them.
- eBIRForms and payment options. Taxpayers may file through eBIRForms and pay over the counter at AABs or with RCOs where there are no AABs. They may also pay online through LandBank Link.Biz Portal, DBP Pay Tax Online, Union Bank Online Web and Mobile Payment Facility, or mobile payment (GCash/Paymaya).
- eFPS and other filers. Taxpayers enrolled in eFPS keep filing through the system and pay with the AABs where they are enrolled. Those not mandated to file electronically may use eBIRForms or file manually. No payment returns are filed through eBIRForms.
- Fallbacks. If there is no internet connection, no payment returns are filed manually at the nearest RDO. If the BIR’s electronic facilities are unavailable, taxpayers file manually and pay through the payment venues above.
Who is affected
- Taxpayers filing returns and paying internal revenue taxes
- eFPS-enrolled taxpayers
Deadlines and effectivity
- Valid until June 14, 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.