Tax filing and payment during ECQ/MECQ: extended for 15 days; out-of-district filing and payment allowed

Tax filing and payment during ECQ/MECQ: extended for 15 days; out-of-district filing and payment allowed

(Revenue Memorandum Circular No. 91-2021 issued on August 4, 2021)

This Tax Alert is issued to inform all concerned taxpayers under ECQ/MECQ on the extended tax filing and payment deadlines falling within the Enhanced Community Quarantine (ECQ) and Modified Enhanced Community Quarantine (MECQ) period and the relaxed rules in acceptance of tax payments.

Deadlines of filing of returns and payment of taxes due thereon, and the submission of reports and attachments falling due within the ECQ and MECQ period of August 6, 2021 to August 20, 2021 are extended for fifteen (15) calendar days from August 20, 2021. If the ECQ/MECQ will be extended, the filing and payment of returns, and submission of reports and attachments shall also be extended for fifteen (15) days from the lifting of the ECQ/MECQ.

During the said period, taxpayers may also:

• 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 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.
• Pay taxes using available online payment facilities.

If the extended deadline falls on a non-working day or holiday, the same shall be on the next working day.