Updated manner of filing and payment of annual income tax return for taxable year 2018 (as of April 13, 2019)

(Revenue Memorandum Circular No. 46-2019)

This Tax Alert is issued to inform all concerned taxpayers on the following guidelines on the filing and payment of annual income tax returns (ITRs) for taxable year 2018.


Manual and eBIRForms- mandated filers can pay their taxes due as follows:

1. Manual Payment-

  • AAB located within the territorial jurisdiction of the RDO where the taxpayer is registered
  • In places where there are no AABs, the return shall be filed and tax due be paid with the concerned RCO under the jurisdiction of the RDO using MRCOS facility

2. Online Payment- (if the applicable BIR form is not available in the offline eBIRForms package, taxpayers who have paid tax due online are required to file the corresponding annual income tax return, with proof of payment with the RDO where the taxpayer is registered or to the RCO under the RDO not later than the following working day after the payment)

  • Through GCash Mobile Payment
  • Landbank of the Philippines (BP) Linkbiz Portal, for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/ Debit Card
  • DBP Tax Online, for holders of VISA/ Master Credit Card and/or Bancnet ATM/ Debit Card