RMC No. 25-2020 — Prescribes the guidelines in the filing of the 2019 Income Tax Returns and submission of required attachments Digest | Full Text | Annex A | Annex B | Annex C | Annex D

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Quezon City

March 16, 2020

REVENUE MEMORANDUM CIRCULAR NO. 25 - 20ZC

SUBJECT : Filing of the 2019 Income Tax Returns and Submission of Required

Attachments

TO Ali Internal Revenue Officers and Others Concerned

For the information and guidance of all concerned, this Circular is being issued to prescribe the guidelines in the filing and receiving of the 2019 Income Tax Returns.

spread of COVID-19, the filing of the Annual Income Tax Return (AITR) for Calendar Year 2019 shall not be extended. Hence, its filing shall still be done on or before April 15, 2020. virus, taxpayers who are not mandated'to use the electronic filing facilities of the Bureau [e.g., Electronic Filing and Payment System (EFPS), cBIRForm Facilityl are encouraged to use these However, to limit taxpayers' exposure to persons who may be carrier or infected of the aforesaid Despite of the one-month lockdown of the National Capital Region to prevent the further

facilities.

AITR through EBIRForm Facility, the following are the payment options: Authorized Agent Bank (AAB) where the taxpayer is enrolled, while for those who shall file their Taxpayers who are enrolled in EFPS shall continue to settle the tax liabilities with the

2. Revenue Collection Officers (RCOs) in areas where there is no AABs; 1. Over-the-Counter (OTC) payment through Authorized Agent Banks (AABs); 3. Electronic/Online Payment:

b) Development of the Philippines' (DBP) Pay Tax Online (for holders of c) Union Bank Online Web and Mobile Payment Facility (for taxpayer who has an a) LandBank of the Philippine's (LBP) Link.Ziz PortaI (for taxpayers who have ATM d) Mobile Payment (GCash/Paymaya),refer to Annex "D" account with LBP and/or for holders of Bancnet ATM/Debit/Prepaid Card and taxpayer utilizing PesoNet facility (depositor of RCBC & Robinsons Bank), refer to Annex "A" Visa/Mastercard Credit Card and/or Bancnet ATM/Debit Card), refer to Annex "B" account with Union Bank of the Philippines), refer to Annex "C

the same are required to be filed through eBIRForm facilities and pay electronically, if the AI'TR to be filed has tax due and payable. If there is no tax to be paid. The filing of tax returns manually can still be done by those who are not niandated to file

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MAR 17 2020

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taxpayers due to the aforesaid lock-down, errors in the determination of their income taxes are Considering the limitations in the preparation of the AITR to be filed by concerned

possible. Hence, taxpayers, at any time, can amend their AITR filed, provided the concerned taxable period has not been the subject yet of an audit. An amendment that will result to additional income tax to be paid, can still be paid without the imposition of corresponding penalties if the same shall be done not later than June 15, 2020. Moreover, required attachments to the registered until June 15, 2020. electronically filed AITR can be submitted to the Revenue District Office where the taxpayer is

Circular a wide a publicity as possible. All internal revenue officers, and all other concerned are hereby enjoined to give this

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Commissioner of Internal Revenue CAESAR R. DULAY 033612

FUEFAFiNFY L 1311

MAR 17 2020

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