revenue_memorandum_circular RMC No. 108-2020RMC No. 108-2020 2020-10-06

RMC No. 108-2020 — Prescribes the use of BIR Form Nos. 2119 - Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form No. 0622 - VAPP Payment Form pursuant to Revenue Regulations No. 21-2020 Digest | Full Text | Annex A | Annex B

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAUOF INTERNALREVENUE NFTN BUREAU OF INTERNAL REVENUE Quezon City 9CT O 6 2020

October 1, 2020. RECORDS MGT.

REVENUE MEMORANDUM CIRCULAR NO. JDA- 103O

SUBJECT:Circularizing the Availability of BIR Form Nos. 2119 -- Voluntary Assessment

VAPP Payment Form Pursuant to Revenue Regulations No. 21-2020 and Payment Program (VAPP) Application Form and BIR Form No. 0622

TO : All Internal Revenue Officials, Employees and Others Concerned

implementation of the Voluntary Assessment and Payment Program (VAPP) under Revenue Regulations (RR) No. 21-2020: This Circular is issued to prescribe the use of the following BIR forms in relation to the

Form No. Form Title

2119 (Annex A) Voluntary Assessment and Payment Program (VAPP) Application Form

0622 (Annex B) Voluntary Assessment and Payment Program (VAPP) Payment Form

Forms section. However, the forms are not available in the electronic Filing and Payment System (eFPS) and electronic Bureau of Internal Revenue Forms (eBIRForms). Hence, taxpayers registered in the eFPS/eBIRForms shall download the PDF version of the form, and completely fill out the applicable fields. The above forms are already available in the BIR website (www.bir.gov.ph) under the BIR

jurisdiction over the transaction, as the case may be. Payment through BIR electronic payment channels (e.g., G-Cash and PayMaya) is not allowable. (AAB) or Revenue Collection Officer (RCO) where the taxpayer is registered or having Payment of the tax due thereon shall be made through any BIR Authorized Agent Bank

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

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I-1 Commissioner of Internal Revenue CAESAR R. DULAY 036916

INTERNS BUREAUOFINTERNAI PAAUNICATIO FS

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