BIR RMC No. 79-2020: Filing of Returns and Payment of Taxes under MECQ

Prepared by: Hergie Anne C. De Guzman, CPA

Bureau of Internal Revenue (BIR) released Revenue Memorandum Circular (RMC) No. 79-2020 on August 6, 2020 setting guidelines for the filing of returns and payment of taxes during the Modified Enhanced Community Quarantine (MECQ) re-implemented for the period covering August 4 to 18, 2020. BIR further issued another RMC, RMC No. 80-2020, amending the covered RDOs.

Who are covered?

All taxpayers under the jurisdiction of the following Revenue District Offices (RDOs):

• RDO Nos. 24 to 34 and,
• RDO Nos. 38 to 57

Guidelines

1. Out-of-district payments of tax returns are allowed.
2. Filing and payment of  tax returns may be done in the Revenue Collection Officers (RCOs) of the nearest RDO, even in areas where there are Authorized Agent Banks (AABs). 

Note: 

In case of payment in RCOs, 

1. Cash payment of taxes shall not exceed PhP20,000.00
2. Check payment of taxes shall have no limit. 
3. Check payment shall be made payable to the Bureau of Internal Revenue (with or without the name and TIN of the taxpayer). The name and branch of the receiving AAB may no longer be indicated in the check.

3. eFPS-filers shall continue to file and pay using EFPS. Taxpayer using eBIR Forms may use any of the following payment channels:

• Development Bank of the Philippines (DBP) Pay Tax Online
• Landbank of the Philippines (LBP) Link.biz Portal 
• Unionbank Online Web and Mobile Payment Facility
• Mobile Payment (GCash/Paymaya)

4. eFPS-filers may file and pay using the above channels, if there are difficulties in using the eFPS. 

Effectivity

The RMC is effective upon lifting of MECQ and upon imposing General Community Quarantine (GCQ) in National Capital Region (NCR), Bulacan, Cavite, Laguna, and Rizal.

Are there extensions in the deadline in filing and payment of taxes?

None. The RMC did not mention any extension of deadlines.

What are the covered tax returns in the RMC?

The RMC has not specifically mentioned the covered tax returns. Looking at the effectivity of the RMC, all tax returns due on August 5  to August 18, 2020 are covered by the guidelines set. For further guidance, you may check this link for the August 2020 Calendar of BIR Deadlines.

Disclaimer: This is for purposes of academic discussions only as personally summarized by the author, not of Tax and Accounting Center, Inc. and is not a substitute for an expert opinion. Please consult your preferred tax and/or legal consultant for the specific details applicable to your circumstances.