BIR issued RMC No. 87-2024 to answer the frequently asked questions relative to the filing of tax returns and payment of taxes under Section 3 of RR No. 4-2024, implementing the provision of EOPT. Here are the salient provisions for easier reference:

  1. With the issuance of RR No. 4-2024, taxpayers identified in the previous issuances who are mandated to use eFPS but were not able to enroll in the said system, shall now have the option to use the eBIRForms facility for them to be able to comply with the electronic filing of tax returns. Taxpayers already enrolled in the eFPS may only be allowed to use the eBIRForms facility if there is an advisory of the unavailability of the eFPS.
  2. Taxpayers who are mandated to file the tax returns electronically shall be allowed to file their returns manually when there is an advisory on the availability of the system, when the tax return form is not yet available in any of the electronic filing platforms, or when there is justifiable reason as may be determined by the CIR or his authorized representative.
  3. If there is an advisory that the e-filing/e-payment platforms are unavailable, taxpayers who are mandated to use the eFPS and the eBIRForms are allowed to manually file their tax returns and pay their taxes due to any RCO or AAB.
  4. The attachments related to the tax filing shall likewise be submitted electronically through the eAFS or eSubmission Facility, whichever is applicable. Attachments can be submitted manually to the RDO of the taxpayer’s jurisdiction if the said facilities are unavailable. (Attached here the list of documents for submission)
  5. The 25% surcharge shall no longer be imposed on payments outside the jurisdiction of the RDO where the taxpayer is registered due to the EOPT Act.
  6. Listed below are the ePay gateways for tax payment if the taxpayer is not an eFPS user:
  • ePay Gateways:
    • Development Bank of the Philippines (DBP) Pay Tax Online
    • Union Bank of the Philippines (UBP) Online / The Portal Payment Facilities
    • Tax Software Provider – MyEG or MAYA
    • Land Bank of the Philippines (LBP) Link.Biz Portal

  1. It is necessary to open a bank account in using eFPS for the payment of taxes.
  2. Taxpayers can file their tax returns/payment forms and pay the corresponding taxes due electronically through eFPS and eBIRForms or TSP.
  3. Taxpayers mandated to use eFPS but are not yet enrolled in eFPS and in any eFPS-AAB shall use the eBIRForms for e-filing and pay the corresponding taxes electronically through any ePay facility or manually through any RCO or AAB, until their enrollment in the eFPS and eFPS-AABs has been approved.
  4. Taxpayers shall proceed to the RDO for computation of penalties and pay their taxes due to any AAB in case of late filing and payment of taxes.
  5. In cases of payment using BIR Form No. 0605 with previous tax computations, the said form can be filed and paid electronically through the electronic platforms and ePay gateways. In cases where there are computations needed, the taxpayers may proceed to any RDO for the assistance.
  6. These are the guidelines in the preparation of the “check” and the preparation of check differs if the same shall be paid to an AAB and RCO:
  • For “check” to be tendered to an AAB, the taxpayer shall indicate in the space provided after the phrase “PAY TO THE ORDER OF” the following data: (1) presenting/collecting bank or the bank where the payment is to be coursed and (2) FAO (For the Account of) Bureau of Internal Revenue as payee.
  • In the case of Manager’s Check (MC) or Cashier’s Check (CC), the issuing bank shall indicate on the space for after the phrase “PAY TO THE ORDER OF” the following data: (1) presenting/collecting bank or the bank where the payment is to be coursed and (2) FAO (For the Account of) Bureau of Internal Revenue as payee and under the *Account Name*, the Taxpayer’s Name and Tax Identification Number (TIN).
  • If the “check” shall be paid through RCO, the taxpayer shall indicate in the space provided for after the phrase “PAY TO THE ORDER OF” the “Bureau of Internal Revenue” pursuant to RR No. 4-2024.
  1. In case the receiving AAB is not available, taxpayers may transfer to another AAB branch, provided that the branch is the same AAB. However, taxpayers should write legibly at the back of the check the following: (1) Name of the receiving branch; (2) Name of taxpayer and (3) TIN.