RMC No. 4-2021 — Prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxes Digest | Full Text | Annex A

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December 22, 2020

REVENUE MEMORANDUM CIRCULAR NO -2021

SUBJECT Guidelines in the Filing of Tax Returns Including the Required Attachments and Payment of Internal Revenue Taxes

TO All Internal Revenue Officials, Employees and Others Concerned

guidelines in the filing of tax returns including the required attachments and the payment of internal revenue taxes. For the information and guidance of all concerned, this Circular is being issued to prescribe the

FILING AND PAYMENT

I Electronic Filing of Tax Returns

A. eBIRForms. For taxpayers required to use or voluntarily opt to use the eBIRForms, file the tax returns electronically and pay the corresponding taxes due thereon through any of the following:

Authorized Agents Banks (AABs) under the jurisdiction of the concerned Revenue District Office (RDO) where the taxpayer is registered.

2. Revenue Collection Officers (RCOs) under the RDO where the taxpayer is registered through the Mobile Revenue Collection Officer System (MRCOS) in areas where there are no AABs.

3.Electronic Payment:

Union Bank Online Web and Mobile Payment Facility (for taxpayer who has an Development Bank of the Philippines' (DBP) Pay Tax Online (for holders of Land Bank of the Philippines' (LBP) Link.Biz Portal (for taxpayers who have Mobile Payment (GCash/PayMaya) Visa/Mastercard Credit Card and/or BancNet ATM/Debit Card) ATM account with LBP and/or holders of BancNet ATM/Debit/Prepaid Card or taxpayer utilizing PESONet facility for depositors of RCBC, Robinsons Bank and account with Union Bank of the Philippines) Union Bank)

access the following AAB links: Taxpayer who shall avail of the electronic payment (ePay) may access the above- mentioned ePay facilities by accessing the BIR website. Upon clicking the "ePay" icon, user shall be directed to the ePayment icons. Taxpayer may also directly

..LBP - www.lbp-eservices.com/egps/portal/index.isp DBP - www.dbppaytax.coin Union Bank - online.unionbankph.com

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3.'02

Taxpayers who will avail of Mobile Payment (GCash or PayMaya) shall download and install the GCash or PayMaya mobile application from the Google Play Store or Apple App Store or Huawei AppGallery.

in paying taxes online with LBP's Link.Biz Portal and DBP's Pay Tax Online: Taxpayers/holders of BancNet ATM Card should register their account with account with the following BancNet participating banks can use their ATM Card BancNet in order to avail the bank's online payment facility. Taxpayer who has an

5) Development Bank of Philippines 6) Enterprise Bank 8) Equicom Savings Bank 9) MASS SPECC 1) Asia United Bank 2) BPI Direct BanKo 4) Citystate Savings Bank 7) Entrepreneur Bank 10) Philippine Band of Communications 14) Sterling Bank of Asia 16) Tiaong Bank 3) CTBC Bank 11) Phil. Postal Savings Bank 12) Philippine Veterans Bank 13) Philtrust Bank 15) Sun Savings Bank

mobile companies for using their online payment facilities. Taxpayers shall bear any convenience fee that may be charged by banks and/or

See attached Annex "A" on the steps on how to pay online.

The following taxpayers are required to use eBIRForms:

List of Taxpayers Related Issuance 1 Top Withholding Agents Revenue Regulations (RR) No.

31-2020 ? Accredited Tax Agents/Practitioners and all its RR No. 6-2014 -

client-taxpayers 3 4 One-Time Transaction (ONETT) taxpayers Accredited Supplemental Receipts/Invoices Printers of Principal and RR No. 6-2014 RR No. 9-2016

who are classified as real estate

5 and regular taxpayers already covered by Those who shall file a "No Payment Return" property who are using/filing BIR Form No. dealers/developers; those who are considered as habitually engaged in the sale of real 1606 together with the BIR Form No. 2000OT eBIRForms Rr No. 9-2016 1 barangays Government-Owned-or-Controlled Corporations (GOCCs) Local Government tUnits(LGUs),exceptRR No.9-2014 Rr No. 9-2014

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Cooperatives Local Water Utilities Administration (LWUA) Electrification Administration(NEA) and registered with National RR No. 9-2014

B. Electronic Filing and Payment System (eFPS). For taxpayers required to use or the eFPS may enroll and maintain their account with any of the following eFPS-AABs: voluntarily opt to enroll in the eFPS, file the return electronically and pay the corresponding taxes due thereon through the eFPS-AABs where they are enrolled. Taxpayers enrolled in

2 3 Bank of the Philippine Islands (BPI) China Banking Corporation (CBC) Bank of Commerce

4 5 CTBC Bank (Formerly Chinatrust Bank) Citibank, N.A

6. 8. 9 Eastwest Banking Corporation Hongkong and Shanghai Banking Corporation (HSBC) Development Bank of the Philippines (DBP) Deutsche Bank

12. MUFG Bank (Formerly Bank of Tokyo-Mitsubishi UFJ. Ltd.) 14. Philippine National Bank (PNB) 16. Philippine Trust Company (Philtrust Bank) 10. Land Bank of the Philippines (LBP) 11. Metropolitan Bank and Trust Company (Metrobank) 13. Philippine Bank of Communications (PBCom) 15. Philippine Veterans Bank 18. Security Bank Corporation 17. Rizal Commercial Banking Corporation (RCBC)

21. United Coconut Planters Bank (UCPB) 20. Union Bank of the Philippines 19. Standard Chartered Bank

The following taxpayers are mandated to use eFPS:

1 Taxpayer under Taxpayer Account Management List of Taxpayers RR No. 10-2014 Related Issuance

2 6 3 4 5 8 10 Y Accredited Importer and Prospective Importer National Government Agencies (NGAs) All Licensed Local Contractors Enterprises enjoying Fiscal Incentives (PEZA, BOI, RR No. 1-2010 Top 5,000 Individual Taxpayers Corporations with Paid-Up Capital Stock of P10RR No. 10-2007 Million and above Government Bidders Program (TAMP) Various Zone Authorities, Etc.) Corporations Accounting System (CAS) Government Offices, in so far as remittance of withheld VAT and business tax is concerned with Complete ComputerizedRR No. 10-2007 RR No. 10-2014 RR No. 10-2012 RR No. 1-2013 Rr No. 1-2013 RR No. 6-2009 RR No. 3-2005

13 12 1 Top 20,000 Private Corporations Large Taxpayers Insurance Companies and Stockbrokers RR No. 2-98, as amended RR No. 2-2002, as amended RR No. 7-2004

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any eFPS- AAB shall use the eBIR Forms for e-filing and pay the corresponding taxes through any payment facilities available. The above-mentioned taxpayers who are not yet enrolled in eFPS and have not yet enrolled in

In case of newly created tax returns that are not yet available in the eFPS Facility but already through any payment channel enumerated in Section I (A) of this RMC. available in the eBIRForms, taxpayers shall file the said returns using the eBIR Forms and pay

II. Manual Filing of Tax Returns and Payment

should completely fill out the applicable fields and sign the returns, otherwise they shall be eBIRForms or the eFPS), nor voluntarily opt to do so, shall use the electronic or computer-generated thereon shall be paid through any of the following: returns or photocopied returns in its original format and in Folio/Legal size bond paper. Taxpayers subjected to penalties under Sec. 250 of the Tax Code, as amended. The corresponding taxes due Taxpayers who are otherwise not required to file electronically (either through the

1 Authorized Agents Banks (AABs) under the jurisdiction of the concerned Revenue District Office (RDO) where the taxpayer is registered.

2. Revenue Collection Officers (RCOs) under the RDO where the taxpayer is registered through the Mobile Revenue Collection Officer System (MRCOS) in areas where there are no AABs.

Taxpayers are hereby notified on the provisions of RMO No. 8-2009, as amended, quoted as follows:

4 The issuance of RORs shall be limited to tax payments, in cash not

checks. exceeding the amount of twenty thousand pesos (Php 20,000.00) per return. "However, there shall be no limit on the amount if payment is made thru

The following checks should be accepted in payment for internal revenue taxes:

2. Checks drawn against a joint or multiple account for the purpose of tax 3. Checks drawn against the personal account of the owner of a single 1. Manager's or Cashier 's Checks; Checks drawn against the account of a single proprietorship in payment payment of the personal tax liability of any of the members thereo) provided that the name and TIN of the paying member/s shall be indicated proprietorship in payment of the tax liability of his/her business; on the back/face of the check; of the tax liability of the owner provided that the name and TIN of the owner are indicated at the face/back of the check: 5.Checks issued by either of the spouses to pay their income tax liabilities.

taxpayer shall indicate in the space provided for "PAY TO THE ORDER OF the following data: (1) presenting/collecting bank or the bank where the payment is to be coursed and (2) FAO (For the Account of) Bureau of Internal Revenue as payee. In the issuance and accomplishment of checks for the payment of internal revenue taxes. the

THE ORDER OF the following data: (1) presenting/collecting bank or the bank where the payment is to be coursed and (2) FAO (For the Account of) Bureau of Internal Revenue as payee and under the * Account Name* the Taxpayer's Name and Taxpayer Identification Number (TIN). For Manager's or Cashier's Checks, the issuing bank shall indicate on the space for "PAY TO

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Taxpayers who are not mandated to use the eFPS and eBIR Forms Facility are encouraged to electronically file their returns through the eBIR Forms Facility and pay the corresponding taxes due thereon through any payment channels mentioned under Item I (A) of this Circular.

SUBMISSION OF ATTACHMENTS

required, need not submit printed copy of e-filed tax returns to the office under the Large Taxpayers Service/Revenue District Offices. Electronically filed and/or paid returns using eBIRForms or eFPS without any attachment

Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SA WT) required Payees (QAP) required under BIR Form No. 1601EQ and 1601FQ (which shall be prepared using the Data Entry Module) or Monthly Alphalist of Payees (MAP) required under BIR Form No. 1600 or the Summary List of Sales (SLS)/Summary List of Purchases (SLP)/Summary List of Importation (SLP) for all VAT Taxpayers required under BIR Form No. 2550Q (which shall be prepared using the RELIEF) shall be submitted through esubmission@bir.gov.ph. under BIR Form Nos. 1701,1701A,1701Q, 1702Q, 1702RT and 1702MX or Quarterly Alphalist of Taxpayers with required attachments to their duly filed and paid tax returns, such as Summary

option is given to taxpayers otherwise not required to submit via SA WT their claimed tax credits per existing regulations. They may submit via Electronic Audited Financial Statement (eAFS) system the claimed tax credit certificates in lieu of attaching the physical copy of their claimed tax credits in the Quarterly ITRs. The email confirmation received from eAFS shali serve as proof of submission of said attachments. Other submissions made through SAWT shall continue to observe procedures per existing regulations. However, for attachments to Annual/Quarterly ITRs duly filed electronically, an additional

relevant issuances. Submission and storage of original copies of attachments shall observe the provisions of

FILING OF "NO PAYMENT RETURNS"

required to file for their subsequent tax filings electronically, regardless of payments. eBIRForms facility. Taxpayers -who filed "No Payment Returns" electronically shali likewise be Filing of "No Payment Returns" by non-eFPS users shall be made electronically through the

they are registered using the electronic or computer-generated returns or photocopied returns in its original format and in Legal/Folio size bond paper. However, the following can file manually their "No Payment Returns" with the RDO where

3.Employees qualified for substituted filing under Revenue Regulations No. 2-98 Sec. 2.83.4, as 2. Employees deriving purely compensation income from two or more employers, concurrently 1. Senior Citizen (SC) or Persons with Disabilities (PWDs) filing for their own returns; scholarships, foreign travel requirements, etc. amended, but opted to file for an ITR and are filing for purposes of promotion, loans, or successively at any time during the taxable year, or from a single employer, although the income of which has been correctly subjected to withholding tax, but whose spouse is not entitled to substituted filing; and,

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UNAVAILABLITY OF ELECTRONIC FILING/PAYMENT FACILITY

be liable for violation tantamount to Wrong Venue filing pursuant to Section 248(A)(2) of the NiRC of electronically file through the eBIRForms facility and pay the corresponding tax due thereon through the payment facilities provided for in item I.A above. However, in case of unavailability of both eFPS and eBIRForms facility through a duly released advisory, taxpayers shall observe the procedures in manual filing and payment of taxes as provided for in Item II above. 1997. In case of unavailability of eFPS covered by a duly released advisory, taxpayers shall In general, taxpayers who are required to file electronically but filed and paid manually shall

publicity as possible. Revenue officials, employees and others concerned are enjoined to give this Circular as wide a

Commissioner of Internal Revenue NRu,owM"aw CAESAR R. DULAY 039 4 44

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