RMC No. 133-2020

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REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE q A ,iA
BUREAU OF INTERNAL RE\{ENUE
Quezon City
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RECORDS MGT. lvtsloH
November 18,2020
R.EvENUE MEMoRANDUM cIRCULAR No. /0? - 2olO

SUBJECT : Manual Filing of Tix Returns and Manual Payments of Taxes Due
Thereon During Unavailability of the Electronic Filing and Payment
System and Due to Typhoon Rolly and Ulysess
TO AII lnternal Revenue Officers and Others Concerned
In cases of the unavailability of the Bureau's Electronic Filing and Payment Systems
(eFPS), all Authorized Agent Banks (AAEts) are advised under Bank Bulletin No.20l9-08 to
accept'oover-the-counter" filing ofeFPS filers provided that there is an attached printed copy of
screen shot of the pop-up message as proof of the unsuccessful eFiling attempt in the eFPS.
Due to the inaccessibility/unavailab,ility of the eFPS between November l0 to 14,2020,

taxpayers enrolled in eFPS were not able to file their withholding tax returns (BIR Form Nos. 1600,
l60l C, 0619-E and 0619F) and pay the corresponding taxes due thereon for the month of October
2020 and whose remittance deadline fell on November 10,2020. In this regard, remittance of
withholding taxes by eFPS taxpayers can be made untilthe close of the banking hours of November
20,2020 without collecting the corresponding penalties for late payment.
This extension for the remittance of withholding taxes is applicable only to eFPS taxpayers
with activated epayment accounts with the r\ABs. Accordingly, all concerned revenue personnel
are hereby directed to collect the appropriat: penalties from non-eFPS taxpayers, as well as eFPS
taxpayer without AAB-activated epaymenl; accounts, for late remittance of withholding taxes
covering the taxable month of October 2020 on November 20,2020.
In cases that the eFPS facility is not yet accessible, concerned taxpayers who are mandated
users of eFPS are temporarily allowed to manually file their respective tax returns and manually
pay the taxes due thereon or may pay taxes through the following online payment facilities:
o Land Bank of the Philippine's (LIIP) Link.Biz Portal - for taxpayers who have ATM
account with LBP and/or for holders of Bancnet ATM/Debit/Prepaid Card and taxpayer
utilizing PesoNet facility (depositorri of RCBC, Robinsons Bank and Union Bank);
Development of the Philippines' (IDBP) Pay Tax Online - for holders of

Visa/Mastercard Credit Card and/or Bancnet ATM/Debit Card;
Union Bank Online Web and Mobile Payment Facility - for taxpayer who has an
account with Union Bank of the Philippines; and
Mobile Payment (GCash/PayMaya)

For taxpayers who are mandated users of eFPS and eBIR Forms System affected by
Typhoon Rolly and Ulysses, concerned taxpayers registered under the following areas where the
power supply andior telco connectivity have been temporarily disconnected, are hereby temporarily
allowed to manually file their respective tax returns and manually pay the taxes due thereon without
imposition of corresponding penalties:
Areas under State of Calamity due tc Typhoon Rolly and Ulysses:
l. Bicol Region
2. Calabarzon (Cavite, Laguna, Batangas, Rizal and Quezon)
3. Mimaropa (Mindoro Marinduque, Romblon and Palawan)
4. Cagayan Province including Tuguegarao City
5. Isabela Province
6. Aurora Province
7. Marikina
Concerned taxpayers are given an extension of fifteen (15) days on deadlines falling
between November 15 and 30,2020 to file returns and pay the corresponding taxes due thereon
without imposition of corresponding penaltios.
The filing of tax returns and the conesponding payment of taxes due thereon may be made
by the said concerned taxpayers with the A.uthorized Agent Banks (AABs) via over-the-counter
payment facilities. In cases where there are no AABs within the respective area where the taxpayers
are duly registercd, the said taxpayers shall file their tax returns and pay the corresponding taxes
due thereon with the Revenue Collection Officers (RCOs), duly authorizedby the RDO to receive
tax retums and accept payments of the taxes due thereon. Taxpayers may also pay taxes through
GCash and PayMaya.
All internal Revenue officers, and alll concerned are hereby enjoined to give this Circular
a wide a publicity as possible.
BUREAU OT F CAESARR. DULAY

Commissioner of Internal Revenue
038574
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RMC No. 133-2020

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EUnEAu q iffiLREVEHUts

REPUBLIC OF THE PHILIPPINES

R.EvENUE MEMoRANDUM cIRCULAR No. /0? - 2olO

TO AII lnternal Revenue Officers and Others Concerned

Due to the inaccessibility/unavailab,ility of the eFPS between November l0 to 14,2020,

Development of the Philippines' (IDBP) Pay Tax Online - for holders of

Mobile Payment (GCash/PayMaya)

Areas under State of Calamity due tc Typhoon Rolly and Ulysses:

BUREAU OT F CAESARR. DULAY

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