Relaxed rules in the acceptance of tax payments during ECQ period
(Revenue Memorandum Circular No. 43-2020 and Bank Bulletin 2020-04)
This Tax Alert is issued to inform all concerned on the acceptance of tax payments of internal revenue taxes applicable during the enhanced community quarantine (ECQ) period.
During the ECQ period, taxpayers may:
- Pay internal revenue taxes at the nearest Authorized Agent Banks (AABs) regardless of Revenue District Office (RDO) jurisdiction.
- File the return and pay the corresponding tax to the Revenue Collection Officer (RCO) of the nearest RDO, even in areas where there are AABs.
- Pay the tax in cash not exceeding P20,000.
- Pay with checks without limit in amount. Check payment will be accepted even without the name of the receiving AAB branch indicated in the check as long as the check is made payable to the Bureau of Internal Revenue.
- eFPS filers may file and pay over the counter with an AAB even without the printed copy of the pop-up message screenshot as proof of unsuccessful filing.