RMC No. 31-2018 — Allows the over-the-counter acceptance of certain tax returns/payment of internal revenue taxes due to the unavailability of the eFPS

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE MAY 0.9 2018 E: LAGA t

S UA

T RECORDS MGT. DIViSION

April 25, 2018

REVENUE MEMORANDUM CIRCULAR NO. 31- 20.8

SUBJECT Over-the-Counter Acceptance of Certain Tax Returns/Payment of Internal

Revenue Taxes Due to the Unavailabiiity of the eFPS

TO All Internal Revenue Officials. Empioyees and Others Concerned

Filing and Payment System (EFPS) for the filing of tax returns which deadlines fall on April 25. 2018 This Circular is hereby issued in the light of the unavailability of the Bureau's electronic

if any. thru "over-the-counter" with any Authorized Agent Bank (43) falling under the jurisdiction of the Revenue District Office where the taxpayers are registered without the corresponding payment of penalties for iate filing. until April 26. 2018. said returns thru the eBIRForms facility. as well as to pay the corresponcin g taxs due therefrom Accordingly. all taxpayers who are mandated to use the eFPS snali be allowed to file the

wide a publicity as possible. All internal revenue officers and employees are hereby enjoined to give this Circular as

AR& oM

CAESAR F DULAY Commissioner of Internal Revenue 016059

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