The country is again put under Modified Enhanced Community Quarantine (MECQ) for 15 days, from August 4 to 18, 2020. The areas affected are Metro Manila, Bulacan, Rizal, Cavite, and Laguna. With MECQ, some industries are allowed to operate at 50 percent capacity, while some are totally shut down. But how is payment of taxes during MECQ?
Apparently, within the new MECQ period, payment or remittance for documentary stamp tax (BIR Form 2000), expanded withholding tax (BIR Form 0619-E), final tax (BIR Form 0619-F) and withholding tax on compensation (1601-C), among others, are due. So what are the changes in filing and payment of taxes during MECQ?
Revenue Memorandum Circular No. 79-2020
Unfortunately, there is no extension of payments of taxes during MECQ. This means that whether businesses are open or not, tax returns need to be filed and paid, considering the factors below.
Due to the declaration of MECQ Revenue Memorandum Circular No. 79-2020 is issued by the Bureau of Internal Revenue (BIR), which is on skeleton workforce, to inform taxpayers and other concerned on the filing and payment of taxes during this period. Taxpayers duly registered under the jurisdiction of Revenue District Office Nos. 24 to 34, 38 to 57 (as amended by RMC 80-2020) may:
- File the tax return and pay the internal revenue taxes at the nearest Authorized Agent Banks (AABs), notwithstanding RDO jurisdiction;
- File the tax return and pay the corresponding tax due thereon to the concerned Revenue Collection Officers (RCOs) of the nearest Revenue District Office (RD), even in areas where there are AABs.
Provided that payment of internal revenue taxes in cash should not exceed P20,000, while those for check payment will have no limitation if the same is made with RCO in the district office. Provided further that all check payment from any taxpayer shall be made payable to BIR (with or without “Name and TIN of the taxpayer” written on the check as previously required) and that the name and branch of the receiving AAB may no longer be indicated therein.
Mode of filing and payment
Taxpayers who are enrolled in eFPS shall continue to settle the tax liabilities with the AAB where the taxpayer is enrolled.
Taxpayers enrolled in eFPS who may experience difficulty using eFPS shall manually file and pay the corresponding taxes due thereon through the above-mentioned payment venues.
Those who will file through the eBIRForms facility whether mandated, may use the following payment options:
- Development Bank of the Philippines’ (DBP) Pay Tax Online (for holders of Visa/Mastercard Credit Card and/or BancNet ATM/Debit Card)
- LandBank of the Philippines (LBP) Link.biz Portal (for taxpayers who have ATM account with LBP and/or holders of BancNet ATM/Debit/Prepaid Card and 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)
ePayment via bank, debit and credit cards
Taxpayer who will avail of the electronic payment (ePay) may access the abovementioned ePay facilities by accessing the BIR website. Click the “ePay” icon, and user shall be directed to the ePayment icons. Taxpayer may also directly access the following AAB links:
- LBP – www.lbp-eservices.com/egps/portal/index.jsp
- DBP – www.dbppaytax.com
- Union Bank – online.unionbankph.com
Payment via GCash and PayMaya
For taxpayer who will avail of Gcash shall download and install the GCash or visit the App, and for those who will avail of PayMaya shall download and install the PayMaya App in the Google play Store or Apple App Store or Huawei AppGallery.
This Circular shall take effect immediately until MECQ has been lifted and placed NCR, Bulacan, Cavite, Laguna and Rizal under General Community Quarantine (GCQ).