(Revenue Memorandum Circular No. 108-2020 issued on October 06, 2020)
This Tax Alert is issued to inform all concerned on the availability of BIR Form Nos. 2119 (Voluntary Assessment and Payment Program (VAPP) Application Form) and 0622 (VAPP Payment Form), in relation to the implementation of VAPP under Revenue Regulations No. 21-2020.
The following forms are already available in the BIR website under the BIR Forms section:
However, the forms are not available in the electronic Filing and Payment System (eFPS) and electronic Bureau of Internal Revenue Forms (eBIRForms). Hence, all taxpayers shall use the manual PDF version of the form.
Payment of the tax due thereon shall be made through any Authorized Agent Bank (AAB) or Revenue Collection Officer (RCO) where the taxpayer is registered or having jurisdiction over the transaction. Payment through BIR electronic payment channels (e.g., G-Cash and PayMaya) is not allowable.
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