PHILIPPINES— The Bureau of Internal Revenue (BIR) has extended the deadline for filing of returns and payment of tax due in light of the community quarantine measures in the country.
The extension was ordered under Revenue Memorandum Circular 91-2021, which was signed on BIR Commissioner Caesar Dulay in consideration of the enhanced community quarantine (ECQ) in the National Capital Region and modified enhanced community quarantine (MECQ) in other locations.
The circular, according to Dulay, is issued to “extend the deadline of filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments, falling within the period from August 6, 2021 to August 20, 2021 for taxpayers under ECQ and MECQ”
“The deadline falling within the abovementioned dates are hereby extended for a period of 15 calendar days from August 20, 2021,” he explained.
However, if the ECQ and/or MECQ are extended, Dulay said that filing returns and paying the related taxes due, as well as submit reports and attachments due within the time, will be extended by 15 calendar days from the lifting of the ECQ and/or MECQ.
Taxpayers may pay internal revenue taxes at the nearest authorized agent banks (AAB) during the indicated period, despite the jurisdiction of the revenue district office (RDO), he added.
Even in locations where there are AABs, they may file and pay the appropriate tax due to the concerned revenue collection officers (RCOs) of the nearest RDO.
Internal revenue taxes paid in cash should not exceed P20,000, whereas those paid by check with the RCO in the district office have no limit.
Meanwhile, all checks must be paid payable to the “Bureau of Internal Revenue” with or without the “IFO Name and TIN of the taxpayer” printed on the check as previously required, and the receiving AAB’s name and branch may no longer be specified.
Taxpayers may also pay taxes through the Land Bank of the Philippines Link.Biz Portal, Development Bank of the Philippines Pay Tax Online, Union Bank of the Philippines’ online web and mobile payment facility, and mobile payments such as GCash and Paymaya.
“If the extended deadline falls on a non-working day or a holiday,” Dulay emphasized, “the same shall be on the next working day.”
