Tax Alerts

Relaxed rules on the filing and payment of taxes in NCR, Bulacan, Cavite, Laguna and Rizal during MECQ

(Revenue Memorandum Circular Nos. 79 and 80-2020 and Bank Bulletin Nos. 2020-11 and 12, issued on August 05 and 06, 2020)

This Tax Alert is issued to inform all concerned on the relaxed rules for filing returns and payment of  internal revenue taxes applicable during Modified Enhanced Community Quarantine (MECQ) in the National Capital Region, Bulacan, Cavite, Laguna and Rizal.

During the MECQ period, taxpayers under Revenue District Offices (RDOs) Nos. 24 to 34 and 38 to 57 may:

  • File the return and pay internal revenue taxes at the nearest Authorized Agent Banks (AABs), notwithstanding RDO jurisdiction.
  • File the return and pay the corresponding tax to the Revenue Collection Officer (RCO) of the nearest RDO, even in areas where there are AABs.

- Cash payment shall not exceed P20,000.

- Check payment have no amount limit if made with the RCO in the district office.

Check payment 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 Bureau of Internal Revenue.

  • eFPS filers who encounter problems in paying through EFPS may file and pay over the counter with an AAB. A printed copy of the pop-up message screenshot as proof of unsuccessful e-filing and/or copy of e-filed returns should be presented.
  • EFPS filers who experience difficulty in using EFPS and eBIRForms filers may also pay through the following options:

- Development Bank of the Philippines’ (DBP) Pay Tax Online

- LandBank of the Philippines (LBP) Link.biz Portal

- Union Bank Online Web and Mobile Payment Facility

- Mobile Payment Facilities (GCash/ PayMaya)

The above rules on acceptance of tax payments shall be applicable only during the MECQ period and shall no longer be applicable during GCQ.