Implementation of Certain Policies in the Acceptance of AITR and Other Tax Returns Whose Due Dates Fall within the Community Quarantine Period

May 20, 2020 BANK BULLETIN NO. 005-20 TO : All BIR Authorized Agent Banks SUBJECT : Implementation of Certain Policies in the Acceptance of Annual Income Tax Returns (AITR) and Other Tax Returns Whose Due Dates Fall within the Community Quarantine Period In connection with the issuance of Revenue Regulations (RR) No. 11-2020, all Authorized Agent Banks (AABs) shall accept payments for tax returns mentioned under Section 2 of said RR (BIR Form Nos. 1700, 1701, 1701A, 1701Q, 1702RT, 1702EX, 1702MX, 1702Q, 2550M, 1600WP, 2550Q, 2551Q, 1702Q, 2000, 2000-OT, 1600, 1601C, 2200M, 1601EQ, 1601FQ, 1602Q, 1603Q, 0619E, 0619F, 0620, 1621, 1704, 1606, 1706, 1707, 1707A, 1800, 1801, 2552, 2553 and 0621DA) until the extended due dates/deadlines of filing/payment of said returns without imposition of corresponding penalties to taxpayers . In view thereof, the BIR reiterates the relevant responsibilities of the AABs pertaining to the acceptance of AITR for CY 2019 and other tax returns referred herein and the corresponding payments of the taxes due thereon, as follows: 1. Accept all tax payments even out-of-district returns . a. Batch the out-of-district returns separately; and b. Encode the tax payment data using the Limited Bank Data Entry System (LBDES)/Bank System indicating the Revenue District Office (RDO) of the accepting AAB branch in the required field of the LBDES/Bank system and NOT the RDO Number of the taxpayer. 2. Accept all tax payments being made by the taxpayers using any of the following: a. BIR official printed forms and copies of system-generated Filing Reference Numbers (FRNs); b. Photocopies of returns/computer-generated or electronically-filed tax returns; and c. Downloaded BIR Forms/tax returns originally filled out and signed by the taxpayers or his duly authorized representative. 3. Receive the income tax returns and other tax returns by stamping the official receiving seal on the space provided for in the three (3) copies of the return , whether or not the taxpayer is under the jurisdiction of a regional office with Document Processing Division (DPD). Any copy of the return in excess of three (3) copies shall not be stamped "RECEIVED" by the AAB . Accordingly, in the case of corporations and other juridical persons covered by BIR Form No. 1702 , stamping of "RECEIVED" shall be extended in at least two (2) additional copies of the audited financial statements , aside from those attached in the AITRs, to satisfy the requirements of the Securities and Exchange Commission (SEC) . CAIHTE 4. Stamp "RECEIVED" the attached financial statements to the income tax returns only on the page of the Audit Certificate, the Balance Sheet, and the Income Statement pursuant to RMO No. 13-2010 and the Memorandum of Agreement (MOA) executed between the SEC and the BIR. 5. Ensure that the pertinent portion of the income tax returns and other tax returns and/or deposit slips are machine-validated and the details of tax payments should be clearly imprinted in all copies thereof. 6. Accept payments made through checks or combination of cash and check/s or combination of two or more checks in the payment for single tax liability/return . Further, to accept checks which are prepared payable to the Bureau of Internal Revenue, (with or without "IFO Name and TIN of the taxpayer" written on the check payment as previously required). 7. Prepare the Batch Control Sheets (BCS) using the Limited Bank Data Entry System (LBDES) for corporate income tax returns, only the form type code of 1702 should be reflected in the said report and the suffixes "RT", "EX" and "MX" must be disregarded pursuant to Bank Bulletin Nos. 2014-06 and 2016-28. 8. Comply with the obligations provided for in the MOA executed by the AABs, the BIR and the Bureau of Treasury (BTr). 9. Accept the tax payments from taxpayers who are already within the bank's premises by the close of the AAB banking hours . 10. Accept check payments even after the bank clearing/cut-off time and just stamp the tax return "Received after cut-off/clearing" or with similar stamp. 11. Accept the payment of manually filed and out-of-district returns from taxpayers enrolled in the Bureau's Electronic Filing and Payment System (eFPS) in case of unavailability of the eFPS facility as announced by the BIR, through an advisory posted in the BIR website . 12. Do not impose penalties for any violations committed by the taxpayers in the filing of their tax returns and payments of internal revenue taxes , since it is the Bureau which will be the one to impose whatever appropriate penalties incident to the said violation, in accordance with existing policy . DETACa For your guidance and strict compliance. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue