Special InTAX: May 2020 Issue 2 | Volume 8

Bureau of Internal Revenue

 

The Bureau of Internal Revenue (BIR) issued the following:

Revenue Memorandum Circular (RMC) No. 52-2020, 27 May 2020, which temporarily allows the filing of the withdrawal of the protest on Final Assessment Notice (FAN)/Formal Letter of Demand (FLD) or appeal on Final Decision on Disputed Assessment (FDDA) via electronic mail (e-mail) for purposes of tax amnesty as provided in RMC No. 57-2019, as amended by RMC No. 11-2020.

Electronic filing or online withdrawal shall be allowed under the following guidelines:

1. The soft copy of the letter of withdrawal of the protest or appeal must be in PDF format, individually attached to the e-mail and signed by the taxpayer or his/her duly authorized representative.

In addition, the soft copy of the letter of withdrawal shall contain the scanned copy of the first page of the protest or appeal sought to be withdrawn, bearing the stamp “received” of the appropriate BIR Office, and marked as Annex A of said letter.

2. The said e-mail shall use the following format and be addressed to the appropriate BIR Office:

To: [e-mail address of the appropriate BIR Office]
From: [filer's e-mail address]

Subject: Withdrawal of the Protest of FAN/FLD or Appeal on FDDA of (Name of Taxpayer) filed before the (Name of BIR Office i.e. RR No 1 - Calasiao)

Body of the Email:
Name of the Taxpayer:
Name of the Filing Party:
Position of the Filer:
Date the Protest/ Appeal was Filed:
Taxable Year:
Summary of FAN/FLD/ FDDA

 

Assessment No. / Reference No.	Tax Type	Basic Tax	Penalties	Total

 

3. The document shall be deemed to have been filed on the date and time of receipt of the e¬mail. In such case, the e-mail and the letter withdrawal of the protest or the appeal shall be printed and attached to the docket accordingly by the BIR personnel/processor.

4. The e-mail containing the withdrawal of the protest or appeal must be addressed to the appropriate BIR Offices, to wit:

For withdrawal of Protests against FAN/FLD:

 

Regional Office	Email Addresses
Revenue Region No. 1 CALASIAO	rr_1csu@bir.gov.ph
Revenue Region No. 2 CORDILLERA ADMINISTRATIVE REGION	rr_2csu@bir.gov.ph
Revenue Region No. 3 TUGUEGARAO CITY	rr_3csu@bir.gov.ph
Revenue Region No. 4 CITY OF SAN FERNANDO, PAMPANGA	rr_4csu@bir.gov.ph
Revenue Region No. 5 CALOOCAN CITY	rr_5csu@bir.gov.ph
Revenue Region No. 6 CITY OF MANILA	rr_6csu@bir.gov.ph
Revenue Region No. 7A QUEZON CITY	rr_7acsu@bir.gov.ph
Revenue Region No. 7B EAST NCR	rr_7bcsu@bir.gov.ph
Revenue Region No. 8A MAKATI CITY	rr_8acsu@bir.gov.ph
Revenue Region No. 8B SOUTH NCR	rr_8bcsu@bir.gov.ph
Revenue Region No. 9A-CaBaMiRo (Cavite-Batangas-Mindoro-Romblon)	rr_9acsu@bir.gov.ph
Revenue Region No. 9B-LaQueMar (Laguna-Quezon-Marinduque)	rr_9bcsu@bir.gov.ph
Revenue Region No. 10-LEGAZPI CITY	rr_10csu@bir.gov.ph
Revenue Region No. 11 ILOILO CITY	rr_11csu@bir.gov.ph
Revenue Region No. 12 BACOLOD	rr_12csu@bir.gov.ph
Revenue Region No. 13 CEBU CITY	rr_13csu@bir.gov.ph
Revenue Region No. 14 EASTERN VISAYAS	rr_14csu@bir.gov.ph
Revenue Region No. 15 ZAMBOANGA CITY	rr_15csu@bir.gov.ph
Revenue Region No. 16 CAGAYAN DE ORO CITY	rr_16csu@bir.gov.ph
Revenue Region No. 17 BUTUAN CITY	rr_17csu@bir.gov.ph
Revenue Region No. 18 KORONADAL CITY	rr_18csu@bir.gov.ph
Revenue Region No. 19 DAVAO CITY	rr_19csu@bir.gov.ph
Large Taxpayers Service	manuel.mapoy@bir.gov.ph

 

For withdrawal of Appeals against the FDDA:

5. Upon lifting of the Enhanced Community Quarantine or the General Community Quarantine, regular filing of papers or pleadings in connection with the protest or appeal pursuant to existing rules and revenue issuances shall resume and the option for online filing of withdrawal of any protest or appeal before the concerned BIR Offices shall no longer be allowed.

RMC No. 54-2020, 12 February 2020, informing taxpayers and others concerned that PayMaya Philippines, Inc. (PayMaya) is now accepting electronic/online tax payment through its mobile application.

Taxpayers are required to file their corresponding tax returns using the electronic filing facilities of eBIRForms System and/or Electronic Filing and Payment System.

The issuance further provides for the steps on how to use the PayMaya App for electronic/online tax payment, as follows:

1. Download the PayMaya App in the Google Play Store or Apple App Store or Huawei AppGallery
2. Log in to your PayMaya account and click on the “Pay Bills” option
3. Select “Bureau of Internal Revenue”
4. Enter all pertinent details for your tax payment: Taxpayer Identification Number, Branch Code, Amount to be Paid, Revenue District Office Code, Form Series, Form Type, Tax Type, Return Period and email address where you want to receive the receipt of your tax payment
5. Review the details of the transaction before clicking the “Pay” button
6. Receive payment confirmation via SMS and email
 

For more information on how to avail of this tax payment facility and to access the frequently asked questions, taxpayers are urged to visit the PayMaya website at www.PayMaya.com. For other inquiries/concerns, taxpayers may email support@paymaya.com or call the PayMaya hotline +632 8845-77-88.

Bank Bulletin (BB) No. 06-2020, 17 February 2020, informing all Authorized Agent Banks (AABs) to accept the said revised BIR Form Nos. 1600-VT (Monthly Remittance Return of Value Added Tax Withheld) and 1600-PT (Monthly Remittance Return of Other Percentage Taxes Withheld) and to follow the procedures in BB No. 2018-01 for the updating of the BIR Form in the Forms Code under the Limited Bank Entry System or AABs Payment System authorized by the BIR.

 

Attached are the full texts of the issuances.

RMC_2020-52_WithdrawalofProtestsviaEmail

BankBulletin_2020-06_1600VTand1600PT

Revenue Memorandum Circular No. 54-2020