Relaxed rules in tax filings and payments in areas under Alert Level 3 classification

Relaxed rules in tax filings and payments in areas under Alert Level 3 classification

(BIR Advisory issued on January 05, 2022 and Bank Bulletin No. 2022-01 dated January 05, 2022) 

This Tax Alert is issued to inform all concerned taxpayers on the following relaxed rules on the tax filing and payment for taxpayers in areas covered by Alert Level 3 classification due to COVID-19: 

a. Taxpayers in areas under Alert Level 3 classification may file and pay internal revenue taxes at the nearest Authorized Agent Banks (AABs) or to the authorized Revenue Collection Officers (RCOs) regardless of Revenue District Office (RDO) jurisdiction. No penalty shall be imposed for wrong venue filing of returns and payment of taxes. 

Taxpayers may also file returns through eBIR Forms and pay through available electronic payment facilities. 

b. Check payments shall be accepted even without the name of receiving AAB branch indicated in the check as long as the check is made payable to the Bureau of Internal Revenue. Check payments to AABs shall also be accepted even if the checks have different collecting AAB branch name provided that the payment is made through the same AAB. 

c. For payments made to RCOs, taxpayers may pay the tax in cash and in check, regardless of amount.