May 22, 2020
REVENUE MEMORANDUM CIRCULAR NO. 048-20
| SUBJECT | : | Manner of Accepting Payment of Internal Revenue Taxes until June 14, 2020 |
| TO | : | All Internal Revenue Officials, Employees and Others Concerned |
In consideration of the extension of the Enhanced Community Quarantine (ECQ) period until May 15, 2020 and implementation of the Modified Enhanced Community Quarantine (MECQ) in some areas until May 31, 2020, the BIR recognizes the importance of accessibility of payment facilities to concerned taxpayers. This Circular extends until June 14, 2020 the leniency in filing of returns and payment of taxes due as provided under RMC No. 43-2020 and to include payment of Amnesty Tax. Hence, until June 14, 2020, concerned taxpayers may:
1. File the tax return and pay the internal revenue taxes at the nearest Authorized Agent Banks (AABs), notwithstanding RDO jurisdiction;
2. File the tax return and pay the corresponding tax due thereon to the concerned Revenue Collection Officers (RCOs) of the nearest Revenue District Office (RD), even in areas where there are AABs. HTcADC
Provided that payment of internal revenue...
