RMC No. 26-2020: Deadline Extensions for Filing and Payment of these specific Tax Forms

The Bureau of Internal Revenue (BIR) as of March 17, 2020, gave Revenue Memorandum Circular No. 26-2020 (RMC No. 26-2020), which is effective immediately. The subject of this memorandum is  “Filing and Payment of Corresponding Taxes”.

This circular was issued to let taxpayers know that the following returns that fall within the quarantine period will still be filed, during these specific due dates:

Note: Taxpayers are given thirty (30) days from the due dates above to file final tax returns and pay the taxes due.

Taxpayers who are enrolled in eFPS will continue to pay their tax liabilities with their Authorized Agent Banks (AAB) where the taxpayer is enrolled, whole for those who will file through the eBIRForms may use the following payment options:

1. Over-the-counter (OTC) payment through AAB
2. Revenue Collection Officers (RCOs) in areas where there are no AABS
3. Electronic or Online Payments 

a. LandBank of the Philippines ’ (LBP) Link.Ziz Porta

For taxpayers who have ATM account with LBP or for holders of Bancnet ATM/Debit/Prepaid Card and 

those who use PesoNet, follow these steps:

1. Access the BIR website: https://www.bir.gov.ph and click the “ePay” icon to link with LandBank Link.Biz.Portal or directly access the LBP’s website via https://www.lbp-eservices.com/egps/portal/index.jsp 
2. Click “Pay Now”
3. Enter “Bureau of International Revenue” in Merchant name
4. Select “Tay Payment” as the transaction type
5. Fill out the tax payment details and Source Account information
6. View and Print Payment Confirmation

b. Development of the Philippines’ (DBP) Pay Tax Online

For holders of Visa?Mastercard Creditcard or Bancnet ATM/ Debit Card. Follow these steps:

1. Access the BIR website vis https://www.bir.gov.ph and click the “ePay” icon to link with DBO online or directly access the DBO website via www.dbppaytax.com
2. Provide the information needed
3. Check if all the information is correct and submit
4. Select mode of payment
5. Enter your personal information and proceed with the payment 
6. Verify the information, provide ATM card details and submit the payment. You will then receive an email confirmation for payment

c. Union Bank Online Web and Mobile Payment Facility

For a taxpayer who has an account with Union Bank Philippines, to use the ePayment facility, follow these steps:

1. Access the BIR website vis https://www.bir.gov.ph and click the “ePay” icon to link with Union Bank online facility or directly access the Union Bank website via https://www.unionbankph.com/online
2. Click “Pay Bills”
3. Select “Bureau of Internal Revenue” in the biller list

For Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes and Extension of the Deadline of Certificate of Compensation Payment and Annual Information Return of Credible Income Taxes withheld deadlines are extended from March 31, 2020, to April 30, 2020.