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RMC No. 91-2021: Provides the guidelines in the filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the period from August 6 to August 20, 2021 for taxpayers under ECQ and MECQ

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Summary

RMC No. 91-2021 gives guidelines on filing returns, paying taxes and submitting reports and attachments due from August 6 to August 20, 2021 for taxpayers under ECQ and MECQ.

Key points

  1. Extended deadline. Deadlines falling in that period are extended by fifteen (15) calendar days from August 20, 2021. If the ECQ or MECQ is extended, the deadline moves to fifteen (15) calendar days from its lifting, and a deadline on a holiday moves to the next working day.
  2. Where and how to pay. Taxpayers may pay at the nearest Authorized Agent Banks (AABs) regardless of RDO jurisdiction. They may also file and pay with the Revenue Collection Officers (RCOs) of the nearest RDO even where AABs exist, with cash payments not exceeding ₱ 20,000.00 and no limit for checks.
  3. Checks. Checks are made payable to the Bureau of Internal Revenue, with or without ‘IFO Name and TIN of the taxpayer’, and the name and branch of the receiving AAB may no longer be indicated.
  4. Online payment. Options are LBP Link.Biz Portal (including PesoNet for RCBC, Robinsons Bank and Union Bank depositors), DBP Pay Tax Online, the Union Bank Online Web and Mobile Payment Facility, and Mobile Payment (GCash/PayMaya).

Who is affected

  • Taxpayers under ECQ and MECQ

Deadlines and effectivity

  • Deadlines from August 6 to August 20, 2021 extended by fifteen (15) calendar days from August 20, 2021
  • If ECQ or MECQ is extended: fifteen (15) calendar days from lifting

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.