RMC No. 41-2021 — Prescribes guidelines on the filing of returns as well as payment of taxes due thereon falling within the period March 22, 2021 to April 30, 2021

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

March 22. 2021

REVENUE MEMORANDUM CIRCULAR NO. 41-2021

SUBJECT : Filing of Returns as Well as Payment of Taxes Due Thereon Falling

Within the Period March 22, 2021 to April 30, 2021

TO : All Internal Revenue Officials, Employees and Others Concerned

This Circular is being issued in order to provide relief to taxpayers, in relation to the current surge in COVID-19 cases that is affecting the entire country which has prompted establishments to operate at half their manpower bapacity. Thus, filing of returns as well as payment of taxes due thereon, falling within the period March 22, 2021 to April 30, 2021 may be made anywhere, even outside the jurisdiction of the Revenue District Office where they are registered.

Taxpayers who are not mandated to use the eFPS and eBIRForms System are encouraged to electronically file their returns through the eBIR Forms Facility and pay the corresponding taxes due thereon through any ePayment channels.

All internal revenue officials, employees and others concemed are hereby enjoined to give this Circular as wide publicity as possible.

BUREAU OT INTERNAL REVENUE DnTTTTT MAR 29 2021 2:O5P.MU Commissioner of Internal Revenue &uowx CAESAR R. DULAY

RECORDS MGT. BIVISION U TG U