In line with the Bureau's commitment to providing excellent taxpayer service, this Circular addressed frequently asked questions concerning filing tax returns and paying taxes under Section 3 of Revenue Regulations (RR) No. 4-2024. This regulation implements the provisions of Republic Act No. 11976, also known as the "Ease of Paying Taxes (EOPT) Act" as follows:
- Section 3 of RR No. 4-2024 does not repeal existing revenue issuances that mandate certain taxpayers to use the Electronic Filing and Payment System (eFPS) for filing tax returns and paying taxes. The provisions of the previous RR remain in effect since they do not contradict the new regulation. However, the latest regulation requires taxpayers to file all tax returns electronically.
Taxpayers already enrolled in eFPS must continue using the system and may only switch to eBIRForms if an advisory indicates that eFPS is unavailable. However, those previously mandated to use eFPS but could not enroll can now comply with the electronic filing requirement using the eBIRForms facility, as the new regulation allows.
Furthermore, if the Bureau's electronic platforms, including eFPS, eBIRForms, and Tax Software Providers (TSPs), are unavailable, manual filing of tax returns will be permitted.
- Taxpayers mandated to file tax returns electronically can file manually under specific circumstances. These instances include when an advisory indicates the unavailability of the electronic filing system, when the tax return form is not yet available on any of the electronic filing platforms, or when the Commissioner of the Internal Revenue (CIR) or an authorized representative determines a justifiable reason.
- When there is an advisory indicating the unavailability of electronic filing/payment platforms, taxpayers mandated to use eFPS and eBIRForms are allowed to manually file their tax returns and pay the taxes due at any Revenue Collection Officer (RCO) or Authorized Agent Bank (AAB). However, taxpayers should remember that RCOs may accept cash payments up to ₱20,000.00 only with no limit on tax payments made by check.
- If electronic filing of tax returns is required, attachments to the tax returns must also be submitted electronically through the Electronic Audited Financial Statements (eAFS) or eSubmission Facility, as applicable. If these facilities are unavailable, the attachments can be submitted manually to the BIR district office with jurisdiction over the taxpayer.
- Refer to Annex "A" of this RMC for the documents required for submission through the eAFS and eSubmission Facility.
- The EOPT Act removes the twenty-five percent (25%) surcharge for "wrong venue" filing. As a result, taxpayers who manually pay taxes at an AAB outside the jurisdiction of their registered Revenue District Office (RDO) will no longer incur this surcharge.
- The following electronic payment (ePay) gateways are available for taxpayers when paying taxes, in addition to eFPS:
- Land Bank of the Philippines (LBP) Link.Biz Portal - Accessible for taxpayers with an LBP ATM account, holders of BancNet ATM/Debit/Prepaid Cards, or those utilizing the PESONet facility through AUB, BPI, PSBank, RCBC, Robinsons Bank, and Union Bank;
- Development Bank of the Philippines (DBP) Pay Tax Online - Available for holders of Visa/MasterCard Credit Cards and BancNet ATM/Debit Cards;
- Union Bank of the Philippines (UBP) Online/The Portal Payment Facilities - For taxpayers with a UBP account or for individual non-account holders of UnionBank using InstaPay via UPAY facility; or
- Tax Software Providers:
- MyEG - Supports payments via credit cards or electronic wallets (e-wallets) like GCash, Maya, GrabPay, or ShopeePay
- Maya - Taxpayers can make payments through the Maya mobile application
Taxpayers can access these ePay gateways through the BIR website by clicking the "ePay" icon, which will direct them to the available options. Alternatively, taxpayers can directly access the following links:
Taxpayers must download and install the Maya mobile application from the Google Play Store, Apple App Store, or Huawei AppGallery to avail of its services. The taxpayer will be responsible for any convenience fees TSP and mobile companies charged for using their electronic payment facilities.
- Opening a bank account is necessary when using eFPS for tax payments. Taxpayers can choose from the following eFPS-AABs for proper guidance:
- Bank of Commerce
- Bank of the Philippine Islands (BPI)
- China Banking Corporation (CBC)
- Citibank, N.A.
- CTBC Bank (Formerly Chinatrust Bank)
- Deutsche Bank
- Development Bank of the Philippines (DBP)
- Eastwest Banking Corporation
- Hongkong and Shanghai Banking Corporation (HSBC)
- Land Bank of the Philippines (LBP)
- Metropolitan Bank and Trust Company (Metrobank)
- MUFG Bank (Formerly Bank of Tokyo-Mitsubishi UFJ. Ltd.)
- Philippine Bank of Communications (PBCom)
- Philippine National Bank (PNB)
- Philippine Veterans Bank
- Philippine Trust Company (Philtrust Bank)
- Rizal Commercial Banking Corporation (RCBC)
- Security Bank Corporation
- Standard Chartered Bank
- Union Bank of the Philippines
- Taxpayers can file their tax returns and pay the corresponding taxes electronically through the following:
- eFPS: Taxpayers required to use or voluntarily enroll in eFPS must file their tax return/payment form and pay the corresponding taxes through eFPS. To do so, they must enroll and maintain an account with any eFPS- AABs.
- eBIRForms or TSP: Taxpayers can file their tax return/payment form electronically using eBIRForms or a TSP and pay the corresponding taxes electronically through the same TSP or any of the available ePay gateways mentioned. For a list of approved TSPs, refer to Annex "B".
- Taxpayers mandated to use eFPS but still need to enroll in eFPS or any eFPS-AAB must file their returns using eBIRForms. They can pay the corresponding taxes electronically through any ePay facility or manually through any RCO or AAB until their enrollment in eFPS and eFPS-AABs is approved.
- Cases of late filing and payment of taxes continue to occur. Taxpayers should visit the RDO for penalty computation and settle their taxes at any AAB. For cases of late filing and payment of taxes, taxpayers shall visit the RDO for late filing of returns, penalty computation and settlement of tax dues.
- For payments using BIR Form No. 0605 with previous tax computations, taxpayers can file and pay for the form electronically through the available electronic platforms and ePay gateways.
- If computations are required, taxpayers should visit any RDO for assistance. The RDO's collection personnel will guide taxpayers who choose to file electronically through the e-Lounge facility, even without the approval or signature of the concerned official. The instructions for paying the corresponding taxes will direct taxpayers to use ePay gateways for electronic payments or to pay manually at the respective RCO or nearest AAB.
- When issuing a check as a mode of payment for taxes, taxpayers should follow these guidelines:
- For “check” presented to an AAB and for Manager's Check (MC) or Cashier's Check (CC), the taxpayer/issuing bank must specify the following information after the phrase "PAY TO THE ORDER OF":
- the presenting or collecting bank where the payment will be processed and;
- FAO (For the Account of) Bureau of Internal Revenue as the payee.
- Additionally, the check must list the taxpayer's name and Taxpayer Identification Number (TIN) under "Account Name" for MC and CC.
- When making payments through RCO, the taxpayer should write "Bureau of Internal Revenue" after the phrase "PAY TO THE ORDER OF", as specified in RR No. 4-2024.
- If the receiving AAB's system is offline or unavailable, taxpayers can transfer to another branch of the same AAB. They must write legibly on the back of the check the following information:
- Name of the receiving branch;
- Name of the taxpayer; and
- TIN