The Bureau of Internal Revenue (“BIR”) issued on 17 March 2020 Revenue Memorandum Circular No. 25, series of 2020 (“RMC No. 25-2020”), announcing that it will not extend the deadline for filing the Annual Income Tax Return (“AITR”) for Calendar Year 2019 despite the one-month Enhanced Community Quarantine of the National Capital Region to prevent the further spread of COVID-19 effective on 17 March 2020. Hence, the filing of AITRs is still due on 15 April 2020. A copy of RMC No. 25-2020 is available at tinyurl.com/vhujky8.
However, taxpayers who are not mandated to use the electronic filing facilities of the BIR are now encouraged to use such facilities. Taxpayers enrolled in Electronic Filing and Payment System (“EFPS”) shall continue to settle their tax liabilities with the Authorized Agent Bank (“AAB”) where the taxpayer is enrolled.
The filing of tax returns manually can still be done by those not mandated to file and pay electronically if the AITR to be filed has tax due and payable. If there is none, the AITRs are required to be filed through eBIRForm Facilities.
Those who are required to file their AITR through eBIRForm Facility have the following payment options:
- Over-The-Counter (OTC) payment through AABs;
- Revenue Collection Officers (RCOs) in areas where there is no AAB; or
- Electronic/Online payment:
- Land Bank of the Philippines’ (“LBP”) Link.Ziz Portal
- Development Bank of the Philippines’ (“DBP”) Pay Tax Online
- Union Bank Online Web and Mobile Payment Facility
- Mobile Payment (G Cash/Paymaya)
RMC No. 25-2020 also allows the taxpayers to amend, at any time, their AITR filed, provided the concerned taxable period has not been the subject yet of an audit. Amendments resulting in additional income tax can still be paid without the imposition of corresponding penalties if the same shall be done not later than 15 June 2020. The required attachments to the electronically filed AITR can also be submitted until the same date.