Tax Alert No. 38 [Revenue Memorandum Circular (RMC) No. 87-2024 dated 19 July 2024]

14 Aug 2024

Frequently Asked Questions in relation to the filing of tax returns and payment of taxes pursuant to Revenue Regulations (RR) No. 4-2024, implementing the provisions of Republic Act No. 11976, otherwise known as “Ease of Paying Taxes (EOPT) Act”

Please be informed that the Commissioner of Internal Revenue (CIR) has recently issued RMC No. 87-2024 which answers the frequently asked questions with regard to the filing of tax returns and payment of taxes under Section 3 of Revenue Regulations (RR) No. 4-2024.

Description	Mode of filing of Tax Returns
Taxpayers who are enrolled in the eFPS system.	Electronic Filing and Payment System (eFPS) If there is an advisory on the unavailability of the eFPS, taxpayers may use the eBIRForms facility.
Taxpayers identified in the previous issuances who are mandated to use eFPS but were not able to enroll in the said system.	eBIRForms facility or Tax Software Providers (TSPs) *For the list of TSPs, taxpayers can refer to Annex “B” of the RMC
Taxpayers that are not required and did not voluntarily opt to use the eFPS system.
If all electronic platforms such as eFPS, eBIRForms, and Tax Software Providers (TSPs) are not available.	Manual Filing *Taxpayers are also reminded that Revenue Collection Officers (RCO) may only accept cash payments up to Php20,000.00. However, there shall be no limit on tax payments through checks.
If the tax return form is not yet available in any of the electronic filing platform

Given that tax return filing is required to be done electronically, the attachments shall likewise be submitted electronically using the Electronic Audited Financial Statements (eAFS)/eSubmission Facility, whichever is applicable. Should the foregoing be unavailable, taxpayers may submit the attachments manually to the BIR district office that has jurisdiction over the taxpayer.

Furthermore, for the manual filing, please be guided that with the removal of the twenty-five percent (25%) surcharge for “wrong venue” filing, the taxpayers may manually file their taxes due to any RCO or Authorized Agent Bank (AAB).

You may access a copy of the Circular through the BIR website.

For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link