Tax Filings and Payments during the ECQ

Author Atty. Mary Elizabeth M. Belmonte, Atty. Harlem P. Ma-at

Authors’ Note: This article was originally published on April 1, 2020 and has been updated in view of subsequent regulatory issuances on the subject.

The months of March and April of each year are generally regarded as the busiest and most chaotic period for taxpayers and accountants. This year started no different. However, with the declaration by World Health Organization of COVID-19 as a pandemic and the declaration by our own President of the Enhanced Community Quarantine (ECQ) over the entire Luzon beginning 17 March 2020 until 12 April 2020, this year’s tax filing season has become even more challenging.

In response to the current circumstances, the Bureau of Internal Revenue (BIR) as well as certain local government units (LGUs) have released various issuances extending the deadlines for the filing of tax returns and payment of taxes, including income tax for the year 2019, and the filing of other matters, including the availment of the amnesty for tax delinquencies and claims for value-added tax refund.

Less than a week before the end of the ECQ, President Duterte extended the ECQ until 11:59 p.m. of 30 April 2020 to curb the spread of COVID-19. Hence, the BIR released another batch of issuances further extending the “extended due dates” for a period of fifteen (15) calendar days, except certain matters where the BIR provided a specific deadline or where the extended due dates granted are reckoned from the lifting of the ECQ.

The Summary of Tax Filings and Payments and the List of Issuances by the BIR and LGUs may be accessed through the links below.

         The BIR also adopted a file and pay anywhere system providing taxpayers the following payment options:

a.    Payment to any Authorized Agent Bank (AAB) nearest to the location of the taxpayer;
b.    Payment to any Revenue Collection Officer under the Revenue District Office; and
c.    Electronic/Online Payment:
           i.       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 depositor of RCBC
                    and Robinsons Bank);
         ii.      Development Bank of the Philippines’ (DBP) Pay Tax Online (for holders of Visa/Mastercard Credit Card
                    and/or BancNet ATM/Debit Card);
           iii.    Union Bank Online Web and Mobile Payment Facility (for taxpayer who has an account with Union Bank of
                    the Philippines); and
           iv.    Mobile Payment (GCash/PayMaya) [Revenue Memorandum Circular Nos. 26-2020 and 28-2020].

         Now that the extension of tax deadlines has given relief to taxpayers, we can all focus on maintaining social distance, staying at home and extending all help that we can as we await the end of the ECQ and, hopefully, of COVID-19.


         Links:    ECQ – List of BIR and LGU Issuances
                        ECQ – Summary of National and Local Tax Filings and Payments