CLIENT ADVISORY

Other Measures Adopted by the BIR

Photo by: Kurt Merilles

ZAMBRANO GRUBA CAGANDA & ADVINCULA

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Q: Given the current COVID-19 Crisis, are there any other procedures issued by BIR to address the present procedural difficulties in payment of taxes?

A: Yes. The BIR issued Bank Bulletin No. 2020-03 dated 23 March 2020 which provides the

relevant responsibilities of AABs during the ECQ period, including the following:

1. All AABs shall accept payment, without imposition of the corresponding penalties, for the following tax returnsi: a. Annual Income Tax Return, specifically BIR Forms 1700, 1701, 1701A, 1701Q,

1702RT, 1702EX, 1702MX, and 1702Q; b. VAT Declarations, specifically BIR Forms 2550M and 2550Q; c. Capital Gains Tax Returns, specifically BIR Forms 1706 and 1707; d. Donor’s Tax Returns and Estate Tax Returns, specifically BIR Forms 1800 and 1801; e. Documentary Stamp Tax Return/Declaration, specifically BIR Forms 2000 and

2000-OT; f. Withholding Tax Returns, specifically BIR Forms 1600, 1601C, 1606, and 1600WP).

2. The AABs shall accept the tax payments:

a. even for out-of-district returns; b. made by the taxpayers using any of the following:

• BIR official printed forms and copies of system-generated Filing Reference Numbers;

• Photocopies of returns/computer generated or electronically-filed tax returns; • Downloaded BIR Forms/Tax Returns originally filled-out and signed by the

taxpayers or his duly authorized representative; • Manually filed returns from taxpayers enrolled in the eFPS in case unavailability

of the eFPS facility. c. from taxpayers who are already within the bank’s premises by the close of the

AAB banking hours. Disclaimer: The information in this article is for general information only and is not intended nor should be construed as a substitute for legal advice on any specific matter. A professional legal advice is still advisable and necessary.

i Only those tax payments for tax returns (a) whose deadline falls during the quarantine period; and (b) paid within thirty (30) calendar days from the said deadline shall be accepted by the AABs without imposition of corresponding penalties.

Further, AABs shall receive three (3) copies of the tax returns. Tax returns in excess of three (3) copies shall not be stamped as received by the AABs.

The AABs shall also accept payments made through checks and/or combination of cash and checks in the payment for single tax liability, provided the checks are prepared in accordance with RR No. 16-2002.