Tax Alert No. 10 [Revenue Memorandum Circular No. 13-2020 dated 7 February 2020]

Circularizing the Availability of BIR Form Nos. 1600-VT and 1600-PT January 2018 version

The Commissioner of Internal Revenue has issued Revenue Memorandum Circular (RMC) No. 13-2020 to inform taxpayers and others concerned on the availability of the remittance returns which were revised due to the implementation of the Tax Reform for Acceleration and Inclusion Law, to wit:

The revised manual returns are already available in the BIR website under the BIR Revenue Issuances section, as Annexes A and B of the RMC. However, the returns are not yet available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms).

Manual filers shall download the PDF version of the form, print the form, and completely fill out the applicable fields. Payment of the tax due thereon, if any, shall be made thru:

• Manual Payment
  • Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Revenue District Office (RDO) where the taxpayer is registered; or
  • In places where there are no AABs, the return shall be filed and the tax due shall be paid with the concerned Revenue Collection Officer, thru Mobile Revenue Collection Officers System facility, under the jurisdiction of the RDO.
• Online Payment
  • Thru GCash Mobile Payment;
  • LandBank of the Philippines (LBP) Linkbiz Portal, for taxpayers who have ATM account with LBP and/or for holders of Bancnet ATM/Debit Card;
  • Development Bank of the Philippines Tax Online, for taxpayers-holders of Visa/Mastercard credit card and/or Bancnet ATM/Debit Card; or
  • Union Bank Online Web and Mobile Payment Facility, for taxpayers who have an account with Union Bank.

You may access the full version of the RMC and its annexes through the BIR website.