RMC No. 56-2020 — Further clarifies the manner of filing of returns and payment of internal revenue taxes until June 14, 2020

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City JUN 02 2020 L 1:30 MM. uMo

RECORDS MGt. DIVISION May 26. 2020

REVENUE MEMORANDUM CIRCULAR NO. 50-2020

SUBJECT Payment of Internal Revenue Taxes until June 14, 2020

TO : All Internal Revenue Officials, Employees and Others Concerned

the manner of filing of returns and the payment of the corresponding taxes due thereon until June 14, 2020. This Circular is being issued to further clarify Revenue Memorandum Circular No. 48-2020 on

Concerned taxpayers may:

1. File the tax return and pay the internal revenue taxes at the nearest Authorized Agent Banks (AABs), notwithstanding RDO jurisdiction;

2. File the tax return 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.

(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 Provided that payment of internal revenue taxes in cash should not exceed Twenty same is made with RCO in the district office until June 14, 2020. Provided further that all check payment from any taxpayer shall be made payable to Bureau of Internal Revenue Thousand Pesos (P20,000.00), while those for check payment will have no limitation if the therein.

3. File through the eBIRForms Facility, and use the following payment options:

b. Revenue Collection Officers (RCOs) of the nearest RDO even in areas where there are Over-the-counter (OTC) payment through AAB;

Electronic/Online Payment: AABs: LandBank of the Philippines (LBP) Link.biz Portal (for taxpayers who have ATM 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 Mobile Payment (GCash/PayMaya) account with Union Bank of the Philippines) account with LBP and/or holders of BancNet ATM/Debit/Prepaid Card and taxpayer utililizing PesoNet facility (depositor of RCBC and Robinsons Bank) Visa/Mastercard Credit Card and/or BancNet ATM/Debit Card)

BL'REAU DI INTERNAL REVENUE

W

For taxpayers who are enrolled in the Bureau's Electronic Filing and Payment System (eFPS) they shall continue to file through the system and settle the tax liabilities with the AABs where they are enrolled.

the eBIRForms facility or to file their tax returns manually. Filing of no payment returns shall be made through eBIRForms facility. In case of unavailability of internet connection to electronically file such Likewise, taxpayers who are not mandated to file and pay electronically has the option to use

returns, taxpayers shall manually file the returns to the nearest RDO.

file the returns and pay the corresponding taxes due thereon through the above-mentioned payment In case of the unavailability of the Bureau's electronic filing facilities, taxpayers shall manually

venues.

Revenue officials, employees and others concerned are enjoined to observe the protocol issued by the Inter Agency Task Force on social distancing and give this Circular as wide a publicity as possible.

1eear

Commissioner of Internal Revenue CAESAR R. DULAY

035276

J-1 BUREAUOFHTEAN&LRFVENUE N JUN 02.2020 T nD P.M. UMM

T4 RECORDS MGT DV{SON