Special InTAX: May 2021 Issue 1 | Volume 2

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

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special intax


Bureau of Internal Revenue


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

Revenue Memorandum Circular (RMC) No. 64-2021, 21 May 2021, to circularize the expansion of the Electronic Tax Software Provider Certification System (eTSPCert System).

The salient points of the circular are as follows:

  • The BIR introduced the eTSPCert System through RMO No. 08-2019, allowing Tax Software Providers (TSPs) to register and have their tax return filing and/or payment solutions tested and certified.
  • In line with this, the BIR is expanding the scope of TSPs to include other electronic or online services such as online taxpayer registration, online tax clearance processing, online application and processing of certificate authorizing registration for real property transactions, and electronic invoicing/receipting, among others.
  • The BIR shall issue separate policies, guidelines and procedures for each electronic service which shall contain TSP accreditation requirements and testing and certification processes.

RMC No. 65-2021, 21 May 2021, to prescribe the guidelines in the filing of the Quarterly Percentage Tax Return (BIR Form No. 2551-Q) starting on the quarter ending 31 July 2020.

Taxpayers who are going to amend their filed quarterly returns to reflect the excess percentage tax payments made and to be carried forward to the succeeding taxable quarter/s shall follow these guidelines:

  • Manual and eBIRForms Filers/Users – Line 17 (Other Tax Credit/Payment) of BIR Form No. 2551-Q January 2018 (ENCS), the taxpayer shall specify in the space provided the “Carry-Over Excess Percentage Tax (PT) Paid from Previous Quarter/s.”
  • For eFPS Filers/Users – Line 20A (Creditable Percentage Tax Withheld per BIR Form No. 2307) of BIR Form 2551 February 2002 (ENCS), the taxpayer should reflect the amount of Carry-Over Excess Percentage Tax Paid from Previous Quarter/s.
  • To validate the return in eFPS and eBIRForms, the filer shall mark the option “To be issued a Tax Credit Certificate” which presumes that the taxpayer will carry-over the overpaid tax to the succeeding taxable quarter/s.
  • For manual filers, neither of the options shall be marked, but shall rather write the phrase “To be carried over” on the return.
  • The same procedure shall be undertaken whether the return was filed manually or electronically by the taxpayer, subject to percentage tax until the overpaid amount has been fully utilized.


Attached are the full texts of the issuances.

Revenue Memorandum Circular No. 64-2021

Revenue Memorandum Circular No. 65-2021

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