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Republic of the Philippines

Department of Finance
BUREAU OF INTERNAL REVENU
NationalOffice
Quezon City

August 5,2020

REvENUE MEMoRANDUM cTRCULAR No. '74- en].r

SUBJECT Filing of Various Returns and Payment of Tax Due Thereon of Taxpayers
Under the Jurisdiction of National Capital Region, Bulacan, Cavite,
Laguna and Rizal

TO Revenue District Office Nos. 24,to 34,38 to 548 and Others Concerned

Due to the declaration of Modified Enhanced Community Quarantine in National Capital Region
(NCR), Bulacan, Cavite, Laguna and Rizal forthe periodAugust4,2020 toAugust 18,2020, this
Circular is being issued to inform taxpayers and others concemed on the filing and payment of
taxes during this period.

All concerned taxpayers duly registered under the jurisdiction of Revenue District Office Nos. 24
to 34, 38 to 54B may:

l. File the tax return and pay the internal revenue taxes at the nearest Authorized Agent
Banks (AABs), nofwithstanding RDO jurisdiction;

2. File the tax return and pay the coresponding tax due thereon to the concerned
Revenue Collection Officers (RCOs) of the nearest Revenue District Office (RD),
even in areas where there are AABs.

Provided that payment of intemal revenue taxes in cash should not exceed Twenfy
Thousand Pesos (P20,000.00), while those for check payment will have no limitation
if the same is made with RCO in the district office. Provided further that alI check
payment fi'om any taxpayer shall be rnade payable to Bureau of Internal Revenue
(with or without "Name and TIN of the taxpayer" written on the check as previously
required) and that the name and branch of the receiving AAB may no longer be
indicated therein.

3. Taxpayers who are enrolled in eFPS shall continue to settle the tax liabilities with the
AAB where the taxpayer is enrolled, while for those who will file through the
eBIRForms Facilify whether mandated or not mandated, may use the following
payment options:

' Development Bank of the Philippines'(DBP) Pay Tax Online (for holders of Visa/
Mastercard Credit Card and/or BancNet ATM/Debit Card)

' LandBank of the Philippines (LBP) Link.biz Portal (for taxpayers who have ATM
account with LBP and/or holders of BancNet ATM/Debit/Prepaid Card and
taxpayer utilizing PesoNet facility for depositors of RCBC, Robinsons Bank and
Union Bank)
 ' Union Bank Online Web and Mobile Payment Facility (for taxpayer who has an
account with Union Bank of the Philippines)

' MobilePaymer.rt(GCash/PayMaya)

Taxpayerwho will avail of the electronic payment (ePay) may access the above-
mentioned ePay facilities by accessing the BIR website. Click the ''ePay" icon,
and user shall be directed to the ePayment icons. Taxpayer rnay also directly
access the following AAB links:

. LBP - www.lbp-eservices.corn/egps/portal/indexjsp
. DBP - www.dbppaytax.com
. Union Bank - online.unionbankph.com

For taxpayer who will avail of GCash shall download and install the GCash or visit the
App, and for those who willavail of PayMaya shall download and install the PayMaya
App in the Google play Store or Apple App Store or Huawei AppGallery.

Taxpayers enrolled in eFPS who may experience difficulry using eFPS shall manually file
and pay the conesponding taxes due thereon through the above-mentioned payment
venues.

This Circular shall take effect immediately until MECQ has been lifted and placed National
Capital Region (NCR), Bulacan, Cavite, Laguna and Rizal under General Community Quarantine
(GCQ)

All internal revenue officers, and all concerned are hereby enjoined to give this Circular a wide
publicity as possible.

l^S^4q^t\:(a
- CAESARR.DULAY
Commissioner of Internal Revenue

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 , REPUBLIC OF THE, PHILIPPINES
DEPARTMENT OF FINANCE,
/ BUREAU OF INTERNAL RE\IENUE

August 6, 2020

REVE,I{UE MEMORAI{DUM CIRCTILAR i\O. c0- to20

SUBJECT: Amending the Revenue District Offices covered by Revenue Memorandum

Circular (RMC) No. 79-2020
TO: All Revenue Officials, Employees, and Others Concerned

This Circular is being issued to amend the second paragraph of RMC No. 79-2020 to read
as follows:

"All concerned taxpayers duly registered under the jurisdiction of Revenue

District Office Nos. 24 to 34;38 to ST: may:',
All internal revenue officers, employees, and others concerned are hereby enjoined to give
this Circular as wide a publicity as possible.

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CAESARR. DULAY
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Commissioner of Internal Revenue
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 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERI{AL REVENUE AUG it 2020
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Quezon City
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August 10,202A

REVEIYUE MEMORAT.{DUM CIRCULAR NO. hLA'JA

SUBJECT : Prescribing Guidelines on the Use of eAFS System for the Submission of
Attachments to the Income Tax Retums of Taxpayers with Fiscal-Year
Accounting Period and in the Submission of Attachments to the Quarterly
Income Tax Returns

TO : All Internal Revenue Officials, Employees and Others Concerned

Corollary to the applicable provisions of Revenue Memorandum Circular (RMC) No.

49-2020 on the use of electronic Audit Financial Statements (eAFS) System as an additional
option in the manner of submission of attachments to the 2019 Filed Income Tax Returns
(ITRs), this Circular is hereby issued to advise all concerned taxpayers that the eAFS System
is likewise available for the submission of attachments to the ITRs of taxpayers with fiscal-
year accounting period, as well attachments to the quarterly income tax retums.

Accordingly, all concemed taxpayers, availing the facilities of the eAFS System,
whether or not registered under the Large Taxpayers Service, shall scan the required documents
and comply with the following procedures:

A. For submission of attachments to ITRs of taxpayers adopting the fiscal-year accounting

period, the three (3) categories for each group of scanned documents for manually and
electronically filed documents prescribed under the provisions of Item II of RMC No. 49-
2020 shall still be still observed, except for the naming convention of the files, as follows:

File I - Income Tax Return : EAFSXXXXXXXXXTRTYMIUYYYY .

File 2 - Audited Financial Statements : EAFSXXXXX)C(XXAF STYMMYYYY

File 3 - Other Attachments : EAFSXXX)O(XXXXOTHTYMMYYYY-01

Where XXXXXXXXXX is the 9-digit TIN

TY is the placeholder for Taxable Year to identiff it as annual
submission; regardless if Fiscal or Calendar Year submission
MM is the Month end of the Taxable Year
YYYY is the Year Ended
01 is the first file of oth er attachments, up to 99 (applicable for
File 3 - Other Attachments)

Example 1 - Taxpayer submitting for Calendar year 2020 (ended December

31,2020); with TIN 123-456-789

v
 File t - EAFS r23456789rTRTY 122020
File 2 - EAFS 1234567 S9AFSTY 122024
File 3 - EAFS t 23456789OTHTY 122020-0 I

Example 1-Taxpayer submitting for Fiscal year ended October 31,2020;

with TIN 987-654-321

File I - EAFS98765432IITRTY102020
File 2 - EAFS987654321AFSTYI02020
File 3 - EAFS98765432 1 OTHTY 102020-01

B. For submission of attachments to the quarterly ITRs, the following documents shall be
scanned and classified with their corresponding naming conventions of the files:

Fired *'-t$,ffitallv
I)ocument Group and File Name Manuarry
I
File 1 Quarterly Income I fiting Reference
EAF S XXXXXXXXXI TR# QMMYYYY Tax Return (BIR I Number/Email
where: Form No. 1701Q or I Notification
XXXXXXXXX - 9-digit TIN No. 1702Q) |

# - Taxable quarter covered by the attachments

MM Calendar month ending of the taxable
quarter
YYYY- Taxable yeat covered bY the
attachments

File 3 Emailed Emailed

EAF SXXXXXXXXXOTH#QMMYYYY-0 I Confirmation Confirmation
where: Receipt of Receipt of
XXXXXXXXX - 9-digit TIN SAWT in the SAWT in the
# - Taxable quarter covered by the attachments esubmission esubmission
MM Calendar month ending of the trurable Facility Facility
quarter
BIR Form No. BIR Form No.
YYYY- Taxable year covered bY the
2307 2307
attachments
01- I st file of other attachments Tax Debit Memo TaxDebit Memo
Others Others
File size should not exceed 4.8 GB

ln case of additional file:

File 4
EA F SXXXXXXXXX OTH#QMMYY YY - 0 2
where:
XXXXXxxxX - 9-digitTIN
# - Taxable quarter covered by the attachments
MM Calendar month ending of the taxable
quarter
YYYY- Taxable Year covered bY the
attachments
02- 2nd file of other attachments

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Taxpayers shall keep the original copies of the digitally submitted documents in
accordance with Section 203 of the NIRC for the period as prescribed under Revenue
Regulations No. 17-2013. Provided that the same shall be presented, upon request, to the BIR.

All internal revenue officers, employees, and others concerned are hereby enjoined to
give this Circular as wide a publicity as possible.

F*^ft CAESARR. DULAY

Commissioner of Internal Revenue

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