Tax Alert No. 9 [Revenue Memorandum Circular (RMC) No. 4-2021 dated 22 December 2020]

Prescribing the Guidelines in the Filing of Tax Returns, Including the Required Attachments, and Payment of Internal Revenue Taxes

The Commissioner of Internal Revenue (CIR) has issued RMC No. 4-2021 to prescribe the guidelines to be observed in relation to the filing of tax returns and attachments, and the payment of internal revenue taxes.

1. Electronic Filing of Tax Returns

Taxpayers using the eBlRForms must file the tax returns electronically and pay the corresponding taxes due through any of the following:

• Authorized Agents Banks (AABs) under the jurisdiction of the concerned Revenue District Office (RDO) where the taxpayer is registered.
• Revenue Collection Officers (RCOs) under the RDO where the taxpayer is registered through the Mobile Revenue Collection Officer System (MRCOS) in areas where there are no AABs; or
• Electronic Payment through:
  • Development Bank of the Philippines' (DBP) pay Tax online (for holders of Visa/Mastercard Credit Card and/or BancNet ATM/Debit Card)
  • Land Bank of the Philippines' (LBP) Link.Biz Portal (for taxpayers who have ATM account with LBP and/or holders of BancNet ATM/Debit/prepaid card or taxpayer utilizing PESoNet facility for depositors of RCBC, Robinsons Bank and Union Bank)
  • Union Bank online web and Mobile Payment Facility (for taxpayer who has an account with Union Bank of the Philippines)
  • Mobile Payment (GCash/PayMaya)

Taxpayers using the eFPS must file the return electronically and pay the corresponding taxes due through the eFPS-AABs where they are enrolled.

In case these taxpayers are not yet enrolled in eFPS and have not yet enrolled in any eFPS-AAB, and in case of newly created tax returns that are not yet available in the eFPS Facility, they shall use the eBIR Forms for e-filing and pay the corresponding taxes through any payment facilities available.

Electronically filed and/or paid returns using eBIRForms or eFPS without any attachment required, need not submit printed copy of e-filed tax returns. If there are required attachments to the tax returns, the same should be submitted through esubmission@bir.gov.ph.

For taxpayers who are not required to submit via Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), the attachments may be submitted via Electronic Audited Financial Statement (eAFS) system.

For attachments to Annual/Quarterly ITRs filed electronically, an additional option is given to taxpayers otherwise not required to submit via SAWT their claimed tax credits per existing regulations. They may submit via Electronic Audited Financial Statement (eAFS) system the claimed tax credit certificates in lieu of attaching the physical copy of their claimed tax credits in the Quarterly ITRs. The email confirmation received from-eAFS shall serve as proof of submission of the attachments.

Taxpayers who are required to file electronically, but filed and paid manually, shall be liable for violation tantamount to Wrong Venue filing. However, in case of unavailability of eFPS covered by a duly released advisory, taxpayers shall electronically file through the eBIRForms and pay the tax due through the payment facilities mentioned above. Lastly, in case of unavailability of both eFPS and eBIRForms facility through a duly released advisory, taxpayers shall observe the procedures in manual filing and payment of taxes as provided below.

2. Manual Filing of Tax Returns and Payment

Manual filers are required to use the electronic or computer-generated returns or photocopied returns in its original format and in Folio/Legal size bond paper. Penalties shall be imposed should the taxpayer fail to completely fill out the applicable fields and sign the returns.

Payment of the corresponding taxes shall be paid through any of the following:

• AABs under the jurisdiction of the concerned RDO where the taxpayer is registered.
• RCOs under the RDO where the taxpayer is registered through the MRCOS in areas where there are no AABs

The issuance of Revenue Official Receipts shall be limited to tax payments in cash not exceeding PHP20,000.00 per return. There is no limit on the amount in check payments and the check should indicate in the space provided for “PAY TO THE ORDER OF” the following data:

1. presenting/collecting bank or the bank where the payment is to be coursed, and
2. FAO (For the Account of) Bureau of Internal Revenue as payee.

For Manager’s or Cashier’s checks, requirement numbers 1 and 2 should be complied with in addition to indicating under the Account Name the Taxpayer’s Name and Taxpayer Identification Number.

You may access the full version of the Circular and its annex through the BIR website.