BIR REVENUE MEMORANDUM CIRCULAR NO. 41-2021
REVENUE MEMORANDUM CIRCULAR NO. 41-2021 issued on March 29, 2021 provides the guidelines in the filing of returns as well as payment of taxes due thereon falling within the period March 22, 2021 to April 30, 2021.
Due to the surge in COVID-19 cases that has affected the entire country, the filing of returns as well as the payment of taxes during the said period may be made anywhere, even outside the jurisdiction of the Revenue District Office where the taxpayer is registered.
Taxpayers who are not mandated to use the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms) System are encouraged to electronically file their returns through the eBlRForms Facility and pay the corresponding taxes due thereon through any ePayment channels.