Tax Alert No. 44 [Revenue Memorandum Circular (RMC) No. 91-2021 dated 3 August 2021]

Extension of Filing of Returns, Payment of Corresponding Taxes, and Submission of Reports and Attachments 

The Commissioner of Internal Revenue has issued RMC No. 91-2021 to extend the deadline of filing of returns, payment of corresponding taxes due, and submission of reports and attachments with deadlines falling within the Enhanced Community Quarantine (ECQ) and Modified Enhanced Community Quarantine (MECQ) period from 6-20 August 2021.

The deadlines falling within the aforementioned dates shall be extended by 15 calendar days from 20 August 2021, or from the lifting of the quarantine period, if extended. If the extended deadline falls on a non-working day or a holiday, the same shall be on the next working day.

During the quarantine period, the taxpayers may:

1. Pay internal revenue taxes at the nearest Authorized Agent Banks (AABs), notwithstanding RDO jurisdiction;
2. File and pay the corresponding tax due thereon to the concerned Revenue Collection Officers (RCOs) of the nearest Revenue District Office (RDO), even in areas where there are AABs. Payments in cash should not exceed PHP 20,000.00, while check payments have no limitation if made with the RCO in the district office. All checks shall be made payable to the Bureau of Internal Revenue (with or without “IFO Name and TIN of the taxpayer” written on the check as previously required) and that the name and branch of the receiving AAB may no longer be indicated therein;
3. Pay taxes through the following online payment facilities:
   • Land Bank of the Philippines (LBP) Link.Biz Portal - for taxpayers who have ATM account with LBP and/or for holders of Bancnet ATM/Debit/Prepaid Card and taxpayer utilizing PesoNet facility (depositors of RCBC, Robinsons Bank and Union Bank);
   • Development Bank of the Philippines Pay Tax Online - for holders of Visa/Mastercard, Credit Card and/or Bancnet ATM/Debit Card;
   • Union Bank Online Web and Mobile Payment Facility - for taxpayer who has an account with Union Bank of the Philippines; and
   • Mobile Payment (GCash/PayMaya)

You may access the full version of the Circular through the BIR website.