![]() Government offices, in so far as remittance of VAT withheld and business tax is concerned Ĩ. Taxpayers under the Taxpayer Account Management Program (TAMP) ħ. Top 5,000 individual taxpayers and top 20,000 private corporations as notified by the BIR ģ. On the other hand, filing and payment of tax returns via the eFPS are mandatory for the following taxpayers:Ģ. Union Bank Online Web and Mobile Payment Facility - only for taxpayers who have accounts with Union Bank of the Philippines. Land Bank of the Philippines (LANDBANK) Link.Biz Portal - for taxpayers who have ATM accounts with LANDBANK and/or holders of BancNet ATM/Debit/Prepaid Card or taxpayers utilizing the PESONet facility for depositors of RCBC, Robinsons Bank and Union Bank.ĭ. Development Bank of the Philippines (DBP) Pay Tax Online - for taxpayers who are holders of Visa/Mastercard Credit Card and/or BancNet ATM/Debit Card.Ĭ. Electronic payment via the following channels:ī. Therefore, in case the tax payable for a single return exceeds P20,000, the taxpayer shall prepare instead a check for payment, which in most cases shall be a manager’s or cashier’s check.ģ. In manually paying its taxes through RCOs, taxpayers shall take note that cash payments are allowed only up to a maximum of P20,000 per return. Revenue Collection Officers (RCOs) under the RDO where the taxpayer is registered through the Mobile Revenue Collection Officer System (MRCOS) in areas where there are no AABs. ![]() Authorized Agent Banks (AABs) under the jurisdiction of the concerned Revenue District Office (RDO) where the taxpayer is registered.Ģ. The payment of taxes due on returns filed via the eBIR Forms shall be made through any of the following:ġ. Employees qualified for substituted filing that opted to file for an annual income tax return and are filing for purposes of promotion, loans, scholarships, foreign travel requirements, etc. Employees deriving purely compensation income from two or more employers, concurrently or successively at any time during the taxable year, or from a single employer although the income of which has been correctly subjected to withholding tax, but whose spouse is not entitled to substituted filing andģ. Senior Citizen or Persons with Disabilities filing their own returns Ģ. However, manual filing for “No Payment Returns” shall be allowed for the following taxpayers:ġ. In case of filing of “No Payment Returns,” note that once the taxpayer filed using the eBIR Forms, it shall continue to file its subsequent tax returns via the platform whether or not there are any tax payments due. Cooperatives registered with National Electrification Administration and Local Water Utilities Administration. Local government units, except barangays Ĩ. Government-owned and -controlled corporations (GOCCs) ħ. Taxpayers who are filing for a “No Payment Return” Ħ. 2000OT and regular taxpayers already covered by eBIR Forms ĥ. ![]() One-Time Transaction (ONETT) taxpayers who are classified as real estate dealers/developers those who are considered habitually engaged in the sale of real property who are using/filing BIR Form No. Accredited printers of principal and supplemental receipts/invoices Ĥ. Accredited tax agents/practitioners and all their client-taxpayers ģ. Under existing regulations, the following taxpayers are required to use the eBIR Forms in filing their tax returns:Ģ. Nevertheless, other taxpayers may also opt to voluntarily file their tax returns electronically. Several regulations were previously issued by the tax authority, which identified taxpayers for whom the filing of tax returns using these electronic filing platforms is mandatory. The electronic mode of filing of tax returns can either be via the eBIR Forms or the Electronic Filing and Payment System (eFPS) Facility. The RMC did not, essentially, introduce any changes to the prescribed manner of filing and payment of tax returns, but it is nevertheless important to refresh ourselves on these guidelines to ensure proper compliance and avoid unnecessary penalties and inconvenience.ĮLECTRONIC FILING AND PAYMENT OF TAX RETURNS 4-2021, which lays down the guidelines for the filing of tax returns and attachments, as well as the payment of the taxes due. Earlier this month, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No.
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