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The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) 91-2021 to inform taxpayers in areas under enhanced community quarantine (ECQ) and modified enhanced community quarantine (MECQ) on the extended tax filing and payment deadlines falling within the ECQ and MECQ period and the relaxed rules in acceptance of tax payments.

Deadlines in filing returns and payment of taxes, as well as the submission of reports and attachments, due within the ECQ and MECQ period from Aug. 6, 2021 to Aug. 20, 2021 are extended for 15 calendar days from Aug. 20, 2021. If the ECQ/MECQ is extended, the filing and payment of returns and submission of reports and attachments shall also be extended for 15 days, counted from the lifting of the ECQ or MECQ.

During the period, taxpayers may also:

  • Pay internal revenue taxes at the nearest Authorized Agent Bank (AAB) regardless of Revenue District Office (RDO) jurisdiction
  • File returns and settle the corresponding taxes with the Revenue Collection Officer (RCO) of the nearest RDO, even in areas where there are AABs
  • Pay tax in cash not exceeding P20,000
  • Pay with checks without limit in amount. Check payments will be accepted even without the name of the receiving AAB branch indicated in the check as long as the check is made payable to the BIR
  • Pay taxes using the following available online payment facilities:
    • Land Bank of the Philippines Link.BizPortal
    • Development Bank of the Philippines Pay Tax Online
    • UnionBank Online Web and Mobile Payment Facility
    • Mobile Payment through GCash or PayMaya

If the extended deadline falls on a non-working day or holiday, the same shall be on the next working day.

 

Source:

P&A Grant Thornton

Certified Public Accountants

 

As published in SunStar Cebu, dated 11 August 2021