In relation with the Bureau of Internal Revenue (BIR) Revenue Memorandum Circular Number (RMC) No. 41-2021 dated March 22, 2021 which refers to the Filing of Returns as Well as Payment of Taxes Due Thereon Falling Within the Period March 22, 2021 to April 30, 2021, taxpayers and all concerned persons will prepare themselves and adjust accordingly of this circular as being issued in order to provide relief to all involve in relation to the current stage in COVID-19 cases that is affecting the entire nation which has prompted establishments to operate at half their manpower capacity.
In this regard, filing of returns as well as payment of taxes due thereof falling within the period March 22, 2021 to April 30, 2021 may be made anywhere, even outside the jurisdiction of the Revenue District Office where they are registered.
Taxpayers who are not mandated to use the eFPS and eBIRForms Systems are encouraged to electronically file their returns through the eBIR Forms Facility and pay the corresponding taxes due thereon through any ePayment channels.
However, may taxpayers are still waiting the guidelines with regards of the due date of filling of Individual and Corporate Annual Income Tax Returns 2020. Hopefully, the bureau will issue a regulations to adjust, postpose, extend or reschedule the due date of filing and payment of ITRs 2020 to give ample time of the prepares and taxpayers amidst of the ECQ COVID-19 Pandemic.
REFERENCE: Revenue Memorandum Circular (RMC) N. 41-2021.
