RMC No. 91-2021 — Provides the guidelines in the filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the period from August 6 to August 20, 2021 for taxpayers under ECQ and MECQ Digest | Full Text | IATF Res. No. 130-A | New Quarantine Classification

REPUBLICOFTHE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City

August 3, 2021

REVENUE MEMORANDUM CIRCULAR NO 91- 2021

TO All Internal Revenue Officers and Others Concerned

SUBJECT August 6,2021 to August 20,2021 for Taxpayers under ECQ and MECQ and Submission of Reports and Attachments Falling Within the Period from Filing of Returns and Payment of the Corresponding Taxes Due Thereon

No.130-A,this Circular is hereby issued to extend the deadline of filing of returns and payment of the corresponding taxes due thereon,and submission of reports and attachments, falling within the period from August 6,2021 to August 20,2021 for taxpayers under ECQ and MECQ. National Capital Region (NCR and other areas in the country under Enhanced Community Quarantine ECQ and Modified Enhanced Community Quarantine (MECQ),per IATF Resolution In relation to the possible surge of COVID-19 cases due to the Delta variant placing the

days from the lifting of the ECQ and/or MECQ.Taxpayers during the said period may extended,then filing of returns and payment of the corresponding taxes due thereon,and submission of reports and attachments falling within the period shall also be extended by fifteen 15 calendar fifteen 15 calendar days from August 20,2021.However,if the ECQ and/or MECQ will be The deadline falling within the abovementioned dates are hereby extended for a period of

1.Pay internal revenue taxes at the nearest Authorized Agent Banks AABs notwithstanding RDO jurisdiction

2.File and pay the corresponding tax due thereon to the concerned Revenue Collection OfficersRCOsof the nearest Revenue District OfficeRDO,even in areas where there are AABs.

payable to Bureau of Internal Revenuewith or withoutIFO Name and TIN of the taxpayer same is made with RCO in the district office. Provided further that all checks shall be made written on the check as previously required and that the name and branch of the receiving AAB may no longer be indicated therein; and Thousand Pesos (P20.000.00,while those for check payment will have no limitation if the Provided that payment of intermal revenue taxes in cash should not exceed Twenty

3.Pay taxes through the following online payment facilities:

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ATM account with LBP and/or for holders of Bancnet ATM/Debit/Prepaid Card Land Bank of the Philippines (LBP) Link.Biz Portal-for taxpayers who have

and taxpayer utilizing PesoNet facilitydepositors of RCBC,Robinsons Bank and Union Bank;

Development Bank of the Philippines DBP) Pay Tax Online-for holders of Visa/Mastercard,Credit Card and/or Bancnet ATM/Debit Card

Union Bank Online Web and Mobile Payment Facility-for taxpayer who has an account with Union Bank of the Philippines; and

Mobile Payment(GCash/PayMaya)

If the extended deadline falls on a non-working day or a holiday, the same shall be on the next working day.

Revenue officials,employees and others concemed are hereby enjoined to give this Circular as wide a publicity as possible.

eesay

Commissioner of Internal Revenue CAESAR R.DULAY

J 044358

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